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 $233,470 (b) Requisitioned materials at a cost of $111,700, of which 15,700 was for general factory use. (c) Recorded factory labor of $223,900, of which $42,475 was indirect. (d) Incurred other costs Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,800 24,100 50,850 11,100 20,900 (e) Applied overhead at a rate equal to 130 percent of direct labor cost. ( Completed jobs costing $263,650. (g) Sold jobs costing $323,770. (h) Recorded sales revenue of 5507,000. 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. 29,800.00 0.00 Beg. Bal. 18,200.00 0.00 233,470.00 111,700.00 (b) End. Bal. 151,370.00 End. Bal. 18,200.00 Finished Goods Inventory Manufacturing Overhead Beg. Bal. 0.00 15,700.00 42,475.00 124,000.00 0.00 Beg. Bal 0.00 283,650.00 End. Bal 387,650.00 End. Bal. 58,175.00 Cost of Goods Sold Sales Revenue Beg. Bal. 0.00 0.00 Beg. Bal. 0.00 0.00 323,770.00 507,000.00 (h) End. Bal 323,770.00 End. Bal 507,000.00 Selling and Administrative Expenses Beg. Bal. 50,850.00 End. Bal. 50,850.00