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 $136,000. (b) Requisitioned materials at a cost of $122,000, of which $28,000 was for general factory use. (c) Recorded factory labor of $155,000, of which $24,000 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $44,000 26,000 15,000 30,000 24,000 (e) Applied overhead at a rate equal to 135 percent of direct labor cost () Completed jobs costing $375,000 (g) Sold jobs costing $402,000 (h) Recorded sales revenue of $500,000. Required 2Post the Apnil ransactions to the T-accounts and compute the balance in the account at the end of Aprl Work in Process Inventory Raw Materials Inventory Beg. Bal. h) b) c) e) End. Bal 55,000 25,000 136,000 Beg. Bal 375,000 a) d) End. Bal. 94,000 131,000 176,850 81,850 122,000 39,000