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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 $233,570. (b) Requisitioned materials at a cost of $111,200, of which $16,700 was for general factory use. (c) Recorded factory labor of $225,200, of which $43,375 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35, 400 22,800 50, 550 10,100 20,200 (e) Applied overhead at a rate equal to 131 percent of direct labor cost. (f) Completed jobs costing $263,550. (9) Sold jobs costing $323,970. (h) Recorded sales revenue of $501,000. 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.) 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.) Beg. Bal. Raw Materials Inventory 29,900.00 233,570.00 111,200.00 (b) Beg. Bal. Work in Process Inventory 18,600.00 283,550.00 (1) End. Bal. 152,270.00 End. Bal. 244,950.00 Manufacturing Overhead Beg. Bal. Finished Goods Inventory 124,300.00 283,550.00 323,970.00 g) Beg. Bal @OG 16,700.00 43,375.00 22,800.00 10,100.00 End. Bal. 83.880.00 End. Bal. 92,975.00 Cost of Goods Sold Sales Revenue Beg. Bal. Beg. Bal. () 323,970.00 501,000.00 (h) End. Bal. 323,970.00 501,000.00 Nonmanufacturing Expenses Beg. Bal. ( (d) End. Bal. 35.400.00 50,550.00 85,950.00 Reg 3a > LAMONDA CORP. Cost of Goods Manufactured Report For the Month of April Beginning Raw Materials Inventory Plus: Raw Material Purchases Less: Indirect Materials Less: Ending Raw Materials Inventory Direct Materials Used Direct Labor Manufacturing Overhead Applied S 0.00 Total Current Manufacturing Costs Plus: Beginning Work in Process Inventory Less: Ending Work in Process Inventory Cost of Goods Manufactured LAMONDA CORP. Income Statement For the Month of April Sales Revenue Cost of Goods Sold Beginning Finished Goods Inventory Plus: Cost of Goods Manufactured Less: Ending Finished Goods Inventory Unadjusted Cost of Goods Sold Less: Overapplied Manufacturing Overhead Adjusted Cost of Goods Sold Gross Profit Selling and Administrative Expenses Net Income (Loss) from Operations