$1.$ Record raw material purchases on credit.

$2.$ Record the requisition of direct materials.

$3.$ Record the indirect materials.

$4.$ Record the entry for direct labor, paid in cash.

$5.$ Record the entry for indirect labor, paid in cash.

$6.$ Record the entry to apply overhead to jobs $136,138$ and $139.$

$7.$ Record the transfer of completed jobs $136,138$ and $139$ to finished goods.

$8.$ Record the entry for sales on account for Jobs $136$ and $138.$

$9.$ Record the entry for the cost of jobs $136$ and $138.$

$10.$Record the entry for the actual overhead costs incurred.

$11.$ Record the entry to apply overhead to Jobs $137$ and $140($Work in Process$).$