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 $232.270. (b) Requisitioned materials at a cost of $111,600, of which $16,700 was for general factory use. (c) Recorded factory labor of $225,300, of which $42,475 was indirect. (d) Incurred other costs: Selling expense $35,600 Factory utilities 24,100 Administrative expenses 50,350 Factory rent 11,800 Factory depreciation 19,700 (e) Applied overhead at a rate equal to 142 percent of direct labor cost. (f) Completed jobs costing $263,250. (g) Sold jobs costing $323,870. (h) Recorded sales revenue of $512,000. 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.) 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 Lamonda's cost of goods manufactured report for April. (Round your answers to 2 decimal places.)