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 $231,870 (b) Requisitioned materials at a cost of $111,300, of which $14,900 was for general factory use (c) Recorded factory labor of $225,000, of which $42,375 was indirect. (d) Incurred other costs Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,700 23,700 50,850 10,800 20,200 (e) Applied overhead at a rate equal to 131 percent of direct labor cost. ( Completed jobs costing $262,250 (g) Sold jobs costing $324,170 (h) Recorded sales revenue of $508,000