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 $136,000 (b) Requisitioned materials at a cost of $122,000, of which $28,000 was for general factory use. (c) Recorded factory labor of $155,000, of which $24,000 was indirect. (d) Incurred other costs: 44,000 Selling expense 26,000 Factory utilities 15,000 Administrative expenses 30,000 Factory rent Factory depreciation 24.000 (e) Applied overhead at a rate equal to 135 percent of direct labor cost. Completed jobs costing $375,000. (g) Sold jobs costing $402,000 (h) Recorded sales revenue of $500,000