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 $231,770. (b) Requisitioned materials at a cost of $111,100, of which $16,500 was for general factory use. (c) Recorded factory labor of $224,600, of which $43,575 was indirect. (d) Incurred other costs: Selling expense $ 35,100 Factory utilities 22,800 Administrative expenses 51,450 Factory rent 10,000 Factory depreciation 19,200 (e) Applied overhead at a rate equal to 133 percent of direct labor cost. (f) Completed jobs costing $261,850. (g) Sold jobs costing $322,970. (h) Recorded sales revenue of $516,000. 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.)

Raw Materials Inventory					Work in Process Inventory
Beg. Bal.	29,200.00				Beg. Bal.	18,400.00
(a)	231,770.00	111,100.00	(b)
End. Bal.	149,870.00
					End. Bal.	18,400.00
Finished Goods Inventory					Manufacturing Overhead
Beg. Bal.	123,900.00				Beg. Bal.
End. Bal.	123,900.00
					End. Bal.		0.00
Cost of Goods Sold					Sales Revenue
Beg. Bal.					Beg. Bal.
End. Bal.	0.00				End. Bal.		0.00
Nonmanufacturing Expenses
Beg. Bal.
End. Bal.	0.00