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 $$232,170.$

b$.$ Requisitioned materials at a cost of $$112,200,$ of which $$15,400$ was for general factory use.

c$.$ Recorded unpaid factory labor of $$225,200,$ of which $$43,375$ was indirect.

d$.$ Incurred other costs:

$\backslash$table$[[$Selling expense,$$34,600$