[The following information applies to the questions displayed below.] Widmer Watercraft's predetermined overhead rate is 200% of direct labor. Information or 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 $ 49,000 33,500 Job 138 19,400 Job 139 23,400 Job 140 7,200 Total direct materials Indirect materials 132,500 20,500 Total materials used $153,000 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 Job 136 Job 137 $ 12,200 10,700 Job 138 37,900 Job 139 39,400 Job 140 3,800 Total direct labor 104,000 Indirect labor 24,000 Total $128,000 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 $530,000. h. The company incurred the following overhead costs during the month (credit Prepaid in insurance). Depreciation of factory building Depreciation of factory equipment $68,000 37,000 Expired factory insurance Accrued property taxes payable 10,000 36,000