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 $233,170.
(b)	Requisitioned materials at a cost of $111,600, of which $15,500 was for general factory use.
(c)	Recorded factory labor of $224,000, of which $42,075 was indirect.
(d)	Incurred other costs:

Selling expense	$	35,800
Factory utilities		23,800
Administrative expenses		50,050
Factory rent		11,400
Factory depreciation		19,800

(e)	Applied overhead at a rate equal to 127 percent of direct labor cost.
(f)	Completed jobs costing $263,450.
(g)	Sold jobs costing $323,270.
(h)	Recorded sales revenue of $504,000.

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.)

[ t charts are: raw material inventory, work in process inventory, finished goods inventory, manufactoring overhead, cost of good sold, sales revenue and selling & administaring expesnes

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

Manufacturing overhead:

3-b.	If the balance in the Manufacturing Overhead account is closed directly to Cost of Goods Sold, will Cost of Goods Sold increase or decrease?

4.	Prepare Lamondas cost of goods manufactured report for April. (Round your answers to 2 decimal places.)

5.	Prepare Lamondas April income statement. Include any adjustment to Cost of Goods Sold needed to dispose of over- or underapplied manufacturing overhead. (Round your answers to 2 decimal places.)