Lamonds Corp. 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 $232,470. (b) Requisitioned materials at a cost of $111,700, of which $16,600 was for general factory use. (c) Recorded factory labor of $224,400, of which $41,975 was Indirect (d) Incurred other costs: Selling expense $35,988 Factory utilities 23,888 Administrative expenses 51,258 Factory rent 11,100 Factory depreciation 19,500 (e) Applied overhead at a rate equal to 132 percent of direct labor cost (f) Completed jobs costing $262,350. (g) Sold jobs costing $325,870. (h) Recorded sales revenue of $515,000. Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.) 3-b. If the balance in the Manufacturing Overhead account is closed directly to Cost of Goods Sold, will Cost of Goods Sold Increase or decrease? 4. Prepare Lamonda's cost of goods manufactured report for April. (Round your answers to 2 decimal places.) 5. Prepare Lamonda's April Income statement. Include any adjustment to Cost of Goods Sold needed to dispose of over- or underapplied manufacturing overhead. (Round your answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Req 3b Reg 4 Req 5 Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) Raw Materials Inventory Bog. Bal 28,500.00 End. Bal 28,500.00 Work In Process Inventory Beg Bal 19,200.00 End. Bal 19,200.00 Beg Bal Finished Goods Inventory 123,100.00 Manufacturing Overhead Beg. Bal End. Bal 123,100.00 End. Bal. Cost of Goods Sold Sales Revenue Bog. Bal Beg. Bal End.Bal. 0.00 Bog. Bal. Nonmanufacturing Expenses End. Bal 0.00 End. Bal. < Raq 1 and 2 Req Sa > 0.00 0.00