Watercraft$$s predetermined overhead rate is $200\%$ of direct labor. Information on the company$$s production activities during May follows.

Purchased raw materials on credit, $$240,000.$

Materials requisitions record use of the following materials for the month.

Job $136$ $ $49,000$

Job $13733,000$

Job $13819,600$

Job $13923,400$

Job $1407,200$

Total direct materials $132,200$

Indirect materials $20,000$

Total materials requisitions $ $152,200$

Time tickets record use of the following labor for the month. These wages were paid in cash.

Job $136$ $ $12,200$

Job $13710,600$

Job $13838,100$

Job $13939,200$

Job $1403,000$

Total direct labor $103,100$

Indirect labor $25,500$

Total labor cost $ $128,600$

Applied overhead to Jobs $136,138,$ and $139.$

Transferred Jobs $136,138,$ and $139$ to Finished Goods Inventory.

Sold Jobs $136$ and $138$ on credit at a total price of $$540,000.$

Recorded the cost of goods sold for Jobs $136$ and $138.$

Incurred the following actual other overhead costs during the month.

Depreciation of factory building $ $68,500$

Depreciation of factory equipment $38,000$

Expired factory insurance $12,000$

Accrued property taxes payable $36,500$

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.

Required:

$1.$ Prepare a job cost sheet for each job worked on during the month.