Jurvin Enterprises is a manufacturing company that recorded several transactions during a recent month, including purchasing raw materials for $575,400, using $71,100 of raw materials in production ($66,600 for direct materials and $4,500 for indirect materials), incurring $152,300 in total labor costs ($134,000 for direct labor and $18,300 for indirect labor), incurring $126,000 in additional manufacturing overhead costs, applying $118,800 in manufacturing overhead to production using its predetermined overhead rate, completing all jobs in process, shipping all completed jobs to customers, and closing any under- or over-applied overhead to cost of goods sold.