[The following information applies to the questions displayed below.] Widmer Watercrafts predetermined overhead rate for year 2015 is 200% of direct labor. Information on the companys production activities during May 2015 follows. a. Purchased raw materials on credit, $220,000. b. Materials requisitions record use of the following materials for the month.

i.	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.

a. Purchosed raw materials on credit, $220,000 b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 133 Job 139 Job 140 $48,000 32,500 19,200 23,200 6,600 Total direct materials Indirect materials 129,500 21,000 $150,500 Total materials used c. Paid $15,000 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 cosh. Job 136 Job 137 Job 133 Job 139 Job 140 $ 12,100 10,500 38,100 39,200 3,600 103,500 24,000 Total direct labor Indirect labor Total $127,500 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 $540,000 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 poyable $69,500 38,000 11.000 36,000