The following transactions occurred during April: (a) Purchased materials on account at a cost of $232.170. (b) Requisitioned materials at a cost of $112,100, of which $16,800 was for general factory use. (c) Recorded factory labor of $223,900, of which $41,975 was indirect (d) Incurred other costs: Selling expense $35,000 Factory utilities 24,400 Administrative expenses 51,650 Factory rent 10,200 Factory depreciation 20,500 13 (e) Applied overhead at a rate equal to 133 percent of direct labor cost (f) Completed jobs costing $262,350. (g) Sold jobs costing $322,970. (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. (Post each transaction (d) cost separately. Round your answers to 2 decimal places.) 3-a. Compute over- or underapplied manufacturing overhead. (Round your answer to 2 decimal places.)