Lamonda Corp uses a job order cost system. On April 1, the accounts had balances as shown in the Taccounts below. The following transactions occurred during Apr (a) Purchased materials on account at a cost of $232.870 by Requisitioned materials at a cost of $110.400, of which $16.300 was for general factory use Recorded factory labor of $224,300, of which $41.475 was indirect (c) Incurred other costs Selling expense factory utilities 24,000 Adeinistrative expe Factory ret 10,200 (Applied overhead at a rate equal to 126 percent of direct labor cost (Completed jobs costing $261.250 (0) Sold jobs costing $323370 thy Recorded sales revenue of $514.000. Required: 1. & 2. Post the Apil transactions to the T-accounts and compute the balance in the accounts at the end of April, (Post ench transection (d) cost separately. Round your answers to 2 decimal places.) 3-a. Compute over or underappled manufacturing overhead (Round your answer to 2 decimal places.) 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? search D E 9 N M