The following transactions occurred during April:
(a) Purchased materials on account at a cost of $231,970.
(b) Requisitioned materials at a cost of $111,800, of which $15,700 was for general factory use.
(c) Recorded factory labor of $223,800, of which $42,775 was indirect.
(d) Incurred other costs:
Selling expense $ 35,100
Factory utilities 24,400
Administrative expenses 50,650
Factory rent 12,000
Factory depreciation 20,000
(e) Applied overhead at a rate equal to 131 percent of direct labor cost.
(f) Completed jobs costing $262,750.
(g) Sold jobs costing $323,770.
(h) Recorded sales revenue of $508,000.
make t accounts