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.

$72,500 in raw materials were requisitioned for use in production. Of this amount, $65,100 was for direct materials and the remainder was for indirect materials.

Total labor wages of $150,700 were incurred and paid. Of this amount, $134,100 was for direct labor and the remainder was for indirect labor.

Manufacturing overhead costs of $126,700 were applied to jobs using the company’s predetermined overhead rate.

Post the above transactions to T-accounts.