recent month is shown below. a. $76,100 in raw materials were purchased for cash. b. $72,700 in raw materials were used in production. Of this amount, $65,900 was for direct materials and the remainder was for indirect materials. C. Total labor wages of $151,500 were incurred and paid. Of this amount, $134,700 was for direct labor and the remainder was for indirect labor d. Additional manufacturing overhead costs of $126,800 were incurred and paid. e. Manufacturing overhead of $121,400 was applied 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 for the period was closed to Cost of Goods Sold. Required: Post the above transactions to T-accounts. Cash Raw Materials Beg. Bal. Beg. Bal. End. Bal. End. Bal. Work in Process Finished Goods Bog. Bal. Beg. Bal. End. Bal. End. Bal. Manufacturing Overhead Cost of Goods Sold Beg. Bal. Beg. Bal End. Bal. End. Bal. Required 1 Required 2 Determine the adjusted cost of goods sold for the period. Adjusted cost of goods sold