Jurvin Enterprises is a manufacturing company with no beginning inventories. A subset of the transactions it recorded during a recent month is shown below. . : 3 . Purchased $76,400 in raw materials for cash. . $72,400 in raw materials were used in production. Of this amount, $66,800 was direct materials and the remainder was indirect materials. . Paid employees $150,800 cash. Of this amount, $133,900 was direct labor and the remainder was indirect labor. . Paid $125,500 for additional manufacturing overhead costs, Applied manufacturing overhead of $121,000 to production using the company''s predetermined overhead rate. . All of the jobs in process at the end of the month were completed. . All of the completed jobs were shipped to customers. Any underapplied or overapplied overhead was closed to Cost of Goods Sold. oo SO gppas Required: 1. Post the above transactions to T-accounts. 2. Calculate the adjusted cost of goods sold for the feriod