The following transactions occurred during April:

a$.$ Purchased materials on account at a cost of $$232,970.$

b$.$ Requisitioned materials at a cost of $$111,900,$ of which $$16,000$ was for general factory use.

c$.$ Recorded unpaid factory labor of $$223,800,$ of which $$43,575$ was indirect.

d$.$ Incurred other costs:

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