please show exactly how to calculte 3a. And how you come up with the applied overhead number and the manufacturer overhead number as well

thank you

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 $233,170. D) Requisitioned materials at a cost of $110,400, of which $16,000 was for general factory use. (c) Recorded factory labor of $225,100, of which $43,575 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,500 22.800 50,550 11,500 19,100 (e) Applied overhead at a rate equal to 145 percent of direct labor cost. in Completed jobs costing $262.750 (9) Sold jobs costing $324.070. (h) Recorded sales revenue of $504,000. 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.) Answer is complete and correct. Raw Materials Inventory Work in Process Inventory Beg. Bal. Beg. Bal. 28,500.00 233,170.00 110,400.00 (b) (a) (b) 19,700.00 94,400.00 262,750.00 (f) 181,525.00 263,211.25 (c) (e) End. Bal. 151,270.00 End. Bal 296,086.25 Manufacturing Overhead Beg Bal (0) Finished Goods Inventory 123,900.00 262,750.00 324,070.00 lg) Beg Bal (b) (c) (d) End, Bal 62,580.00 16,000.00 263,211.25(e) 43,575.00 22,800.00 11,500.00 19,100.00 (d) (d) End. Bal 150,236.25 Cost of Goods Sold Sales Revenue Beg. Bal Beg. Bal (9) ( 324,070.00 504,000.00l() End. Bal. 324,070.00 End. Bal. 504,000.00 Selling and Administrative Expenses Beg. Bal. (d) 35,500.00 (d) 50,550.00 End. Bal. 86,050.00 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.) Answer is complete but not entirely correct. Manufacturing Overhead Overapplied by s 60,858.75 X