PA2-1 Recording Manufacturing and Nonmanufacturing Costs, Preparing the Cost of Goods Manufactured Report and Income Statement [LO 2-3, 2-4, 2-5, 2-6] Lamonda 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 $232,870. (b) Requisitioned materials at a cost of $111,400, of which $16,600 was for general factory use (c) Recorded factory labor of $225,400, of which S42,775 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,800 23,400 49,950 11,500 20,600 (e) Applied overhead at a rate equal to 134 percent of direct labor cost. () Completed jobs costing $262,050 (g) Sold jobs costing $323,470 (h) Recorded sales revenue of $509,000. Required: 1. & 2. Post the April transactions to the T-accounts and compute the balance in the accounts at the end of April. (Round your answers to 2 decimal places.)