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 $112,000, of which $15,400 was for general factory use. (c) Recorded factory labor of $224,400, of which $43,375 was indirect. (d) Incurred other costs: Selling expense $34,600 ces Factory utilities 23,500 Administrative expenses 51,850 Factory rent 11,900 Factory depreciation 20,500 (e) Applied overhead at a rate equal to 132 percent of direct labor cost. (f) Completed jobs costing $263,450. (g) Sold jobs costing $322,970. (h) Recorded sales revenue of $519,000.