In the affective events theory, the term "work environment" can involve the following subcategories:
(a) characteristics of the job, job demands, and emotional labor requirements.
(b) characteristics of the job, job demands, and the supervisor's directives.
(c) supervisor's directives, emotional labor requirements, and co-worker involvement.
(d) supervisor's directives, co-worker involvement, and subordinate support.
(e) co-worker involvement, subordinate support, and emotional labor requirements.

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. $76,700 in raw materials were purchased for cash. $71,400 in raw materials were used in production. of this amount, $66,300 was for direct materials and the remainder was for indirect materials. total labor wages of $151,700 were incurred and paid. of this amount, $134,300 was for direct labor and the remainder was for indirect labor. additional manufacturing overhead costs of $126,300 were incurred and paid. manufacturing overhead of $126,800 was applied to production using the company's predetermined overhead rate. all of the jobs in process at the end of the month were completed. all of the completed jobs were shipped to customers. 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 cost of goods sold for the period.