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. $75,500 in raw materials were purchased for cash. $71,200 in raw materials were used in production. Of this amount, $65,400 was for direct materials and the remainder was for indirect materials. Total labor wages of $152,400 were incurred and paid. Of this amount, $134,600 was for direct labor and the