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 $233,270 (b) Requisitioned materials at a cost of $110,900, of which $15,700 was for general factory use (c) Recorded factory labor of $225,200, of which $42,375 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,200 24,100 50,050 11,300 19,700 (e) Applied overhead at a rate equal to 131 percent of direct labor cost. (f) Completed jobs costing $262,650. (g) Sold jobs costing $323,770. (h) Recorded sales revenue of $516,000 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 Inventor Work in Process Invento Beg. Bal Beg. Bal 19,600.00 29,400.00 233,270.00 End. Bal. 262,670.00 End. Bal 19,600.00 Finished Goods Inventor Manufacturing Overhead Beg. Bal. 123,500.00 Beg. Bal End. Bal. 123,500.00 End. Bal 0.00 Cost of Goods Sold Sales Revenue Bal Beq. Bal End. Bal 0.00 End. Bal 0.00 Selling and Administrative Expenses Bal End. Bal 0.00 3-a. Compute over-or underapplied manufacturing overhead. (Round your answer to 2 decimal places.) nu ring erhea