Lamonda Corp. uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below The following transactions occurred during April (a) Purchased materials on account at a cost of $232,070 (b) Requisitioned materials at a cost of $110,800, of which $15,400 was for general factory use (c) Recorded factory labor of S223,900, of which $42,875 was indirect. (d) Incurred other costs Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,300 23,700 50,950 11.100 20,300 (e) Applied overhead at a rate equal to 133 percent of direct labor cost. (f Completed jobs costing $263,350 (g) Sold jobs costing $323,970 (h) Recorded sales revenue of $515,000 Required 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Round your answers to 2 decimal places.) Raw Materials Inventory Work in Process Inventory Beg. Bal 28,100.00 Beg. Bal. 18,800.00 End. Bal 28,100.00 End. Bal. 18,800.00 Finished Goods Inventory Manufacturing Overhead Beg. Bal 123,000.00 Beg. Bal End. Bal 123,000.00 End. Bal. 0.00