Granger Products recorded the following transactions for the just completed month. The company had no beginning inventories. a. $76,300 in raw materials were purchased for cash. b. $72,700 in raw materials were requisitioned for use in production. Of this amount, $66,900 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $150,700 were incurred and paid. Of this amount, $133,000 was for direct labor and the remainder was for indirect labor. d. Additional manufacturing overhead costs of $126,000 were incurred and paid. e. Manufacturing overhead costs of $168,800 were applied to jobs using the company’s predetermined overhead rate. f. All of the jobs in progress at the end of the month were completed and shipped to customers. g. Any underapplied or overapplied overhead for the period was closed out to Cost of Goods Sold. Post the above transactions to T-accounts.