Required information [The foiiowing information appiies to the questions displayed beioivui Widmer Watercraft's predetermined overhead rate for the year 2017 is 200% of direct labor. Information on the company's production activities during May 2017 follows. a. Purchased raw materials on credit, $250,000. b. Materials requisitions record use of the following materials for the month. Job 136 $ 48,500 Job 13? 33,000 Job 130 20,000 Job 135 22,400 Job 140 6,000 Total direct materials 130,?00 Indirect materials 21,500 Total materials used $152,200 c. Paid $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 paid in cash. Job 136 $ 12,200 Job 137 10,000 Job 130 37,500 Job 139 39,200 Job 140 3,000 Total direct labor 103,500 Indirect labor 25,500 Total $129,000 e. Applied overhead to Jobs 135, 133, and 139. f. Transferred Jobs 135, 133, and 139 to Finished Goods. 9. 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 $69,000 Depreciation of factory equipment 38,000 Expired factory insurance 10,000 Accrued property taxes payable 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. 3. Post the journal entries for the transactions to the following T-accounts, each of which started the month with a zero balance. I ____I____ ____I____ ____I____ _-_I____ I____ _!!_ I____ I ____I____ ____I____ ____I_-_