Required information [The following information applies to the questions displayed below.) 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, $260,000. b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 138 Job 139 Job 140 Total direct materials Indirect materials Total materials used $ 48,500 33,000 19,800 22,400 6.400 130,100 20,000 $ 150, 100 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, 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 Record the requisition of direct and indirect materials. Note: Enter debits before credits. Transaction General Journal Debit Credit Record payment to computer consultant to reprogram factory equipment Note: Enter debits before credits. Transaction General Journal Debit Credit Record the entry for direct and indirect labor, paid in cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the entry to apply overhead to jobs 136, 138 and 139. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the transfer of completed jobs 136,138 and 139 to finished goods. Note: Enter debits before credits. Transaction General Journal Debit Credit Record the entry for sales on account for Jobs 136 and 138. Note: Enter debits before credits. General Journal Debit Credit Transaction g(1) Record the entry for the cost of sales of Jobs 136 and 138. Note: Enter debits before credits. General Journal Debit Credit Transaction g(2) Record other factory overhead (depreciation, insurance and property taxes). Note: Enter debits before credits. Transaction General Journal Debit Credit Record the entry to apply overhead to Jobs 137 and 140 (Work in Process). Note: Enter debits before credits. Transaction General Journal Debit Credit