value: 2.50 points PA2-1 Recording Manufacturing and Nonmanufacturing Costs, Preparing the Cost of Goods Manufactured Report and Income Statement [LO 2-3, 2-4, 2-5, 2-6] 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 $233,270 (b) Requisitioned materials at a cost of $110,500, of which $16,600 was for general factory use (c) Recorded factory labor of $224,600, of which $43,175 was indirect. (d) Incurred other costs: Selling expense Factory utilities Administrative expenses Factory rent Factory depreciation $35,100 23,900 50,050 11,800 20,100 (e) Applied overhead at a rate equal to 135 percent of direct labor cost. () Completed jobs costing $262,350 (g) Sold jobs costing $324,470. h) Recorded sales revenue of $519,000. 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.) Raw Materials Inventory Work in Process Inventory Beg. Bal 28,200.00 Beg. Bal. 18,500.00 End. Bal 28,200.00 End. Bal 18,500.00