The following transactions occurred during April: a. Purchased materials on account at a cost of $233,5?0. p. Requisitioned materials at a cost of $112,000, of which $10,400 was for general tractor},r use. c. Recorded unpaid tractor},r labor of $225,000, of which $43.3?5 was indirect. d. Incurred other costs: Selling expense $ 34, 20-0 Factor}.r utilities 23,000- Administratiue expenses 50,?50 Factor}.r rent 11,500- Factor}.r depreciation 20, 50-0 e. Applied overhead at a rate equal to 134 percent of direct labor cost. f. Completed jobs costing $261150. g. Soldjops costing $323,4i'0. h. Recorded sales revenue {on account] of $510,000.