How do I calculate letter "g" in this problem?

Westin Watercrafts predetermined overhead rate for year 2011 is 200% of direct labor. Information on the companys production activities during May 2011 follows.

a.	Purchased raw materials on credit, $125,000.
b.	Paid $84,000 cash for factory wages.
c.	Paid $11,000 cash to a computer consultant to reprogram factory equipment.
d.	Materials requisitions record use of the following materials for the month.

Job 136	$	30,000
Job 137		20,000
Job 138		12,000
Job 139		14,000
Job 140		4,000
Total direct materials		80,000
Indirect materials		12,000
Total materials used	$	92,000

e.	Time tickets record use of the following labor for the month.

Job 136	$	8,000
Job 137		7,000
Job 138		25,000
Job 139		26,000
Job 140		2,000
Total direct labor		68,000
Indirect labor		16,000
Total	$	84,000

f.	Applied overhead to Jobs 136, 138, and 139.
g.	Transferred Jobs 136, 138, and 139 to Finished Goods.
h.	Sold Jobs 136 and 138 on credit at a total price of $340,000.
i.	The company incurred the following overhead costs during the month (credit Prepaid Insurance for expired factory insurance).

Depreciation of factory building	$	37,000
Depreciation of factory equipment		21,000
Expired factory insurance		7,000
Accrued property taxes payable		31,000

j.	Applied overhead at month-end to the Goods in Process (Jobs 137 and 140) using the predetermined overhead rate of 200% of direct labor cost.