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 $231,970. (b) Requisitioned materials at a cost of $110,600, of which $15,800 was for general factory use. (c) Recorded factory labor of $224,500, of which $42,275 was indirect. (d) Incurred other costs:

Selling expense	$	34,200
Factory utilities		23,000
Administrative expenses		50,150
Factory rent		10,800
Factory depreciation		20,300

(e) Applied overhead at a rate equal to 133 percent of direct labor cost. (f) Completed jobs costing $262,350. (g) Sold jobs costing $322,970. (h) Recorded sales revenue of $501,000.

3) Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.)

Required 1. & 2. Post the April transactions to the T-accourts and compute the balance in the accourts at the end of April. (Round your answers to 2 decimal places.] Raw Materials Inventory Work in Process Inventory Beg. Bal. 28,700.00 Beg. Bal 18,000.00 End. Bal 28,700.00 End. Bal 18,000.00 Finished Goods Inventory Manufacturing Overhead Beg. Bal. 124,900.00 Beg. Bal End. Bal. 124,900.00 End. Bal 0.00 Cost of Goods Sold Sales Revenue Beg. Bal. Beg. Bal. End. Bal. 0.00 End. Bal 0.00 Selling and Administrative Expenses Beg. Bal. End. Bal. 0.00