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The following information applies to the questions displayed below.] Widmer watercraft's predetermined overhead rate for year 2015 IS 200% of direct labor. Information on the company's production activities during May 2015 follows. a. Purchased raw materlals on credit, $260,000. b. Materials requisitions record use of the following materlals for the month. Job 136 Job 137 Job 138 Job 139 Job 140 $ 49,000 32,000 20,000 23,000 6.400 Total direct materlals Indirect materials 130,400 20,500 Total materlals used $150,900 c. Pald $15,250 cash to a computer consultant to reprogram factory equipment. d. Time tickets record use of the following labor for the month. These wages were pald In cash. Job 136 Job 137 Job 138 Job 139 Job 140 $ 12,300 10,500 37,500 39,200 3,600 Total direct labor Indirect labor 103,100 24,500 Total $127600 e. Applied overhead to Jobs 136, 138, and 139 f. Transferred Jobs 136, 138, and 139 to Finished Goods g. Sold Jobs 136 and 138 on credit at a total price of $530,000. h. The company Incurred the following overhead costs during the month (credit Prepald Insurance for explred factory Insurance) Depreciation of factory building Depreclation of factory equipment Explred factory Insurance Accrued property taxes payable $69,000 37,500 11,000 36,000 i. Applied overhead at month-end to the Work In Process Inventory account (Jobs 137 and 140) using the predetermined overhead rate of 200% of direct labor cost