Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $76,600 in raw materials were purchased for cash. b. $71,800 in raw materials were used in production. Of this amount, $65,500 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $151,800 were incurred and paid. Of this amount, $134,300 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $125,600 were incurred and paid. e. Manufacturing overhead of $120,400 was applied to production using the company's predetermined overhead rate. 1. All of the jobs in process at the end of the month were completed. T g. All of the completed jobs were shipped to customers. h. Any underapplied or overapplied overhead for the period was closed to Cost of Goods Sold. Required: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period