Problem 19-3A Source documents, journal entries, and accounts in job order costing LO P1, P2, P3 IThe 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 octivities during May 2015 follows a. Purchased raw materials on credit, $260,000 b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 133 Job 139 Job 140 $50,000 34.000 19,600 22,800 6,600 Totol direct moterials Indirect moterials 133.000 21,500 Total materials used $154,500 c. Paid $16,000 cosh to a computer consultent to reprogram factory equipment. d. Time tickets record use of the following labor for the month. These wages were paid in cosh Job 136 Job 137 Job 138 Job 139 Job 140 $ 12,100 10,600 37,500 39,400 3.000 Total direct labor Indirect labor 02.600 25,500 Total $128,100 e. Applied overheod 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 $535,000. h. The company incurred the following overhead costs during the month (crecit Prepaid Insurance for expired factory insurance). Depreciation of factory building Depreciation of factory equipment Expired factory insurance Accrued property toxes payable $68,500 37,000 12.000 35,500 i. Applied overhead at month-end to the Work in Process Inventory occount (Jobs 137 and 140) using the predetermined overhead rate of 200% of direct labor cost