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:

a$.$ Purchased materials on account at a cost of $$231,970.$

b$.$ Requisitioned materlals at a cost of $$110,400,$ of which $$14,900$ was for general factory use.

c$.$ Recorded unpaid factory labor of $$224,600,$ of which $$42,775$ was indirect.

d$.$ Incurred other costs:

$\backslash$table$[[$Selling expense,$$34,300$