Jurvin Enterprises recorded the following transactions for the just completed month. The company had no beginning inventories. A. $ 76,200 in raw materials were purchased for cash. B. $71,200 in raw materials were requisitioned for use in production. Of this amount, $65,300 was for direct materials and the remainder was for indirect materials. C. Total labor wages of $152,100 were incurred and paid. Of this amount, $133,900 was for direct labor and the remainder was for indirect labor