Lamonda Corporation 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: Purchased materials on account at a cost of $232,870. Requisitioned materials at a cost of $110,500, of which $15,900 was for general factory use. Recorded unpaid factory labor of $224,900, of which $43,175 was indirect. Incurred other costs: Selling expense $ 34,800 Factory utilities 23,600 Administrative expenses 50,150 Factory rent 1