Jurvin Enterprises is a manufacturing company with no beginning inventories. A subset of the transactions it recorded during a recent month is shown below. a. Purchased $75,100 in raw materials for cash. b. $72,300 in raw materials were used in production. Of this amount, $65,200 was direct materials and the remainder was indirect materials. c. Paid employees $150,800 cash. Of this amount, $134,200 was direct labor and the remainder was indirect labor. d. Paid $125,700 for additional manufacturing overhead costs. e. Applied manufacturing overhead of $122,400 to production using the company's predetermined overhead rate. f. All of the jobs in process at the end of the month were completed. g. All of the completed jobs were shipped to customers. h. Any underapplied or overapplied overhead was closed to Cost of Goods Sold. Required: 1. Post the above transactions to T-accounts. 2. Calculate the adjusted cost of goods sold for the period.