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 materlals on account at a cost of $$233,570.$

b$.$ Requisitioned materials at a cost of $$112,200,$ of which $$16,600$ was for general factory use.

c$.$ Recorded unpaid factory labor of $$225,000,$ of which $$42,475$ was indirect.

d$.$ Incurred other costs:

$\backslash$table$[[$Selling expense,$$34,200$