[The following information applies to the questions displayed below.] Watercraft's predetermined overhead rate is 200% of direct labor. Information on the company's production activities during May follows. a. Purchased raw materials on credit, $240,000. 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 requisitions $ 49,500 33,000 19,600 23,200 6,600 131,900 20,000 $151,900 c. Time tickets record use of the following labor for the month. These wages were paid in cash. Job 136 Job 137 Job 138 $ 12,200 10,500 37,900 Job 139 39,400 Job 140 3,000 Total direct labor 103,000 Indirect labor 25,000 Total labor cost $128,000 d. Annlied overhead to lobs 136 138 and 139