Time tickets record use of the following labor for the month. These wages were paid in cash. Job 136 Job 137 $ 12,200 Job 138 Job 139 Job 140 Total direct labor Indirect labor Total labor cost 10,700 37,700 39,400 4,000 104,000 26,000 $ 130,000 d. Applied overhead to Jobs 136, 138, and 139. e. Transferred Jobs 136, 138, and 139 to Finished Goods Inventory. f. Sold Jobs 136 and 138 on credit at a total price of $530,000. g. Recorded the cost of goods sold for Jobs 136 and 138. h. Incurred the following actual other overhead costs during the month. Depreciation of factory building Depreciation of factory equipment Expired factory insurance Accrued property taxes payable $ 69,500 38,000 10,000 37,000 i. Applied overhead at month-end to the Work in Process Inventory account (for Job 137 and 140) using the predetermined overhead rate of 200% of direct labor cost.