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 $232,470. (b) Requisitioned materials at a cost of $110,700, of which $15,800 was for general factory use. (c) Recorded factory labor of $225,100, of which $42,675 was indirect. (d) Incurred other costs: Selling expense $34,700 Factory utilities 23,000 Administrative expenses 50,350 Factory rent 10,900 Factory depreciation 19,500 (e) Applied overhead at a rate equal to 126 percent of direct labor cost. (f) Completed jobs costing $262,350. (g) Sold jobs costing $323,470. (h) Recorded sales revenue of $509,000.