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 $232,170. (b) Requisitioned materials at a cost of $111,700, of which $16,600 was for general factory use. (c) Recorded factory labor of $224,300, of which $43,275 was indirect. (d) Incurred other costs:

Selling expense	$	35,400
Factory utilities		24,500
Administrative expenses		51,250
Factory rent		11,300
Factory depreciation		19,700

(e) Applied overhead at a rate equal to 139 percent of direct labor cost. (f) Completed jobs costing $263,650. (g) Sold jobs costing $323,270. (h) Recorded sales revenue of $520,000. Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Round your answers to 2 decimal places.) 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.) 4. Prepare Lamondas cost of goods manufactured report for April. (Round your answers to 2 decimal places.) 5. Prepare Lamondas April income statement. Include any adjustment to Cost of Goods Sold needed to dispose of over- or underapplied manufacturing overhead. (Round your answers to 2 decimal places.)

BEGINING BALANCES:

Raw Material : $28,800

Work in Progress Inventory: $19,500

Finished Goods Inventory: $124,300