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Watercraft's predetermined overhead rate is 200% of direct labor. Information on the company's production activities during May follows. a. Purchased raw materials on credit, $260,000. b. Materials requisitions record use of the following materials for the month. c. Time tickets record use of the following labor for the month. These wages were paid in cash. d. Applied overhead to Jobs 136,138 , and 139 , e. Transferred Jobs 136,138 , and 139 to Finished Goods Inventory. f. Sold Jobs 136 and 138 on credit at a total price of $545,000. g. Recorded the cost of goods sold for Jobs 136 and 138. h. Incurred the following actual other overhead costs during the month. 1. Applied overhead at month-end to the Work in Process Inventory account (for Job 137 and 140) using the predetermined overhead rate of 200% of direct labor cost. 4. (a) Compute the total cost of each job in process and prove that the sum of their costs equals the Work in Process Inventory account balance. (b) Compute the total cost of each job finished but not sold, and prove that the sum of their costs equals the Finished Goods inventory balance. (c) Compute the total cost of each job sold, and prove that the sum of their costs equals the Cost of Goods Sold balance. 3. Post the joumal entries for the transactions to the following T-accounts, each of which started the month with a zero balance. Record raw material purchases on credit. Record the requisition of direct materials. 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. Note : = journal entry has been entered 2. Prepare journal entries to record the events and transactions a through i. 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). Note : O= journal entry has been entered