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	$	44,000
Factory utilities		26,000
Administrative expenses		15,000
Factory rent		30,000
Factory depreciation		24,000

(e)	Applied overhead at a rate equal to 135 percent of direct labor cost.
(f)	Completed jobs costing $375,000.
(g)	Sold jobs costing $402,000.
(h)	Recorded sales revenue of $500,000.

Required:
1 & 2.	Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April.

3-a.	Compute over- or underapplied manufacturing overhead.