Jurvin Enterprises is a manufactuting company that had no beginning inventorles. A subset of the transactions that it recorded curing a recent month is shown below. a. $94,000 in raw materials were purchased for cash. b. $89,000 in raw materials were used in production. Or this amount, $78,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $132,000 were incurred and paid. Of this amount, $112,000 was for direct labor and the remainder was for indirect tabor; d. Additional manufacturing overhead costs of $143,000 were incurred and pald. e. Manufacturing overhead of $152,000 was opplied to production using the company's predetermined overhead rate. f. All of the jobs in process at the end of the month were completed. 9. All of the completed jobs were shipped to customers. h. Any underapplied or overapplied overhead for the period was closed to cpst or Goods Sold. Required: 1. Post the above transactions to Troccounts. 2. Determine the adjusted cost of goods sold for the period