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Jurvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. a. $75,500 in raw materials were purchased for cash. b. $73,000 in raw materials were used in production. Of this amount, $66,100 was for direct materials and the remainder was for Indirect materials c. Total labor wages of $150,600 were incurred and paid. Of this amount, $133,700 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $125,300 were incurred and paid. e. Manufacturing overhead of $120,100 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: 1. Post the above transactions to T-accounts. 2. Determine the adjusted cost of goods sold for the period. Post the above transactions to T-accounts. Cash Raw Materials Beg. bal Beg. bal a. 75,500 71,800 b. 75,500 a. 150,300 125 200 d. OS End, bal 351,000 End, bal 3,700 Work in Process Finished Goods Beg. bal b. Beg bal 1 321,400 323,200 321,400 0 0 66,900 134,500 120,000 e End, bal End bal 1,800 Manufacturing Overhead Cost of Goods Sold Beg bal. 6 Beg bal 9 4,900 16,500 125,000 120,000 27.000 h 15 321,400 27,000 0. d. h End, bal End bal 348,400 Required 1 Required 2 Determine the adjusted cost of goods sold for the period. Adjusted cost of goods sold