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 $111,500, of which $15,600 was for general factory use. (c) Recorded factory labor of $225,500, of which $42,275 was indirect. (d) Incurred other costs: Selling expense $34,200 cos Factory utilities 23,300 Administrative expenses 49,950 Factory rent 11,600. Factory depreciation 19,400 (e) Applied overhead at a rate equal to 126 percent of direct labor cost. (f) Completed jobs costing $263,350. (g) Sold jobs costing $324,170. (h) Recorded sales revenue of $503,000. Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.)