Record the transfer of completed jobs 136,138 and 139 to finished goods. Note: Enter debits before credits Transaction Credit General Journal Finished goods inventory Work in process inventory Debit 180,300 180,300 Total materials used $150, 100 Part 2 of 4 c. Paid $15,500 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. points Job 136 Job 137 Job 138 Job 139 Job 140 Total direct labor Indirect labor Total 12,100 10,800 38,100 39, 400 3,600 104.000 24,500 $128.500 eBook Print References 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 $545,000. h. The company incurred the following overhead costs during the month (credit Prepaid Insurance for expired factory insurance). Depreciation of factory building Depreciation of factory equipment Expired factory insurance Accrued property taxes payable $69.000 38,000 11,000 36,000 1. 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