Lamonda Corporation uses a job order cost system. On April $1,$ the accounts had the following balances:

Raw Materials Inventory

Work in Process Inventory

Finished Goods Inventory

$$25,000$

$55,000$

$60,000$

The following transactions occurred during April:

Required:

a$.$ Purchased materials on account at a cost of $$136,000.$ Purchase of raw materlals, and sales are on Account

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: $($HInt: Use MIscellaneous Accounts for the total of all costs incurred$).$

$\backslash$table$[[$Selling expense,$$44,000$