how do you record the transfer of completed jobs 136, 138 and 139 to finished goods. Can't figure out what goes into the calculation.

ework $ 48,000 32,000 19,200 22,480 6,400 128,000 19,500 Job 136 Job 137 Job 138 Job 139 Job 140 Total direct materials Indirect materials Total materials used $147,se0 c. Pald $15.000 cash to a computer consultant to reprogram factory equipment d. Time tickets record use of the following labor for the month. These wages were paid in cash Job 136 Job 137 Job 138 Job 139 Job 148 Total direct labor Indirect labor $ 12,000 18,58 37,5ee 39,eee 3,000 102,e00 24.000 $126,000 Total e. Applied overhead to Jobs 136, 138, and 139 1. Transferred Jobs 136, 138, and 139 to Finished Goods g. Sold Jobs 136 and 138 on credit at e totol price of $525.000. h. The company incurred the following overhead costs during the monith (credit Prepaid Insurance for expired factory Insurance). Depreciation of factory building Deprectat ce of Expired fart tory equipment Accrued property taxes payable $68,000 36, see 10,000 35,e00 actory insurance Required information Problem 19-3A Source documents, journal entries, and accounts in job order costing LO P1, P2, P3 [The following information applies to the questions displayed below] production activities during May 2017 follows b. Materials requisitions record use of the following materials for the month. 000 00ZS pao uo sjouaou meu paseund