Lamonda Corp. uses a job order cost system. On April $1,$ the accounts had the following balances:

Setup Lamonda Cor Beg. a . uses a ob order cost system. On Raw Materials Inventory ril 1, the accounts had the followin balances: Balance Sheet Accounts Work in Process Inventory 55,000 94,000 149,000 Manufacturing Overhead 28,000 Income Statement Accounts Be Finished Goods Inventory 60,000 60,000 Be Cost of Goods Sold Non-manufacturing Expenses e Sales Revenue 25,000 136,000 39,000 122,000 Beg. b (28,000) (Overapplied) (Underapplied) The followin transactions occurred durin April: Purchased materials on account at a cost of $136,000. a) R uisitioned materials ata cost of $122,000, of which $28,000 was for eneral factory use. b) Recorded unpaid factory labor of $155,000, of which $24,000 was indirect labor. c) d) Incurred the followin additional costs: Selling Expenses Factory Utilities Administrative Expenses Factory Rent Factory Depreciation e) A plied overhead at a rate ual to 135% of direct labor costs. Completed obs costin $375,000. f) Sold obs costin $402,000. Recorded sales revenue (on account) Of $500,000. h) 44,000 26,000 15,000 30,000 24,000 Total Labor Costs Less: Indirect Labor Costs Direct Labor Costs Applied Overhead