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 $11.700, of which $16,000 was for general factory use. (c) Recorded factory labor of $224,500, of which $43,675 was indirect (d) incurred other costs. ting US lonces Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $36,000 23,800 51,650 10,500 20.800 NO fe) Applied overhead at a rate equal to 136 percent of direct labor cost. in Completed jobs costing 5261.950. (9) Sold jobs costing $323470. 070) Recorded sales revenue of 5518,000 Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of Art (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) 3a. 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 Good Sold increase decrease? GO