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 $112,200, of which $16,100 was for general factory use. (c) Recorded factory labor of $225,400, of which $42,175 was indirect. (d) Incurred other costs:

Selling expense	$	34,100
Factory utilities		22,900
Administrative expenses		50,250
Factory rent		10,300
Factory depreciation		20,100

(e) Applied overhead at a rate equal to 134 percent of direct labor cost. (f) Completed jobs costing $261,950. (g) Sold jobs costing $323,970. (h) Recorded sales revenue of $504,000.

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 28,800.00 Beg. Bal. 18,700.00 End. Bal End. Bal. Finished Goods Inventory Manufacturing Overhead Beg. Bal 123,200.00 Beg. Bal End. Bal End. Bal Cost of Goods Sold Sales Revenue Beg. Bal Beg. Bal End. Bal End. Bal Selling and Administrative Expenses Beg. Bal End. Bal