Jurvln 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 $76,400 in raw materials for cash. in. $71,500 in raw materials were used in production. Of this amount. $65,500 was direct materials and the remainder was indirect materials. 5. Paid employees $150,800 cash. Of this amount, $133,700 was direct labor and the remainder was indirect labor. d. Paid $125,500 for additional manufacturing overhead costs. e. Applied manufacturing overhead of $122,600 to production using the company's predetermined overhead rate. f. All of thejobs in process at the end of the month were completed. 9. All ofthe 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 Taccounts. 2. Calculate the adjusted cost of goods sold for the period