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 $94,000 in raw materials were purchased for cash.
B $89,000 in raw materials were used in production. Of 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 labor.
D Additional manufacturing overhead costs of $143,000 were incurred and paid.
E Manufacturing overhead of $152,000 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.