The following transactions occurred during April:

a$.$ Purchased materials on account at a cost of $$136,000.$

b$.$ Requisitioned materials at a cost of $$122,000,$ of which $$28,000$ was for general factory use.

c$.$ Recorded unpaid factory labour of $$155,000,$ of which $$24,000$ was indirect.

d$.$ Incurred other costs:

$\backslash$table$[[$Selling expense,$$44,000$