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

1. Purchased raw materials on credit, $200,000.
2. Materials requisitions record use of the following materials for the month.

Job 136	$ 50,000
Job 137	32,000
Job 138	19,800
Job 139	23,000
Job 140	6,400
Total direct materials	131,200
Indirect materials	20,500
Total materials requisitions	$ 151,700

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

Job 136	$ 12,300
Job 137	10,600
Job 138	37,700
Job 139	39,200
Job 140	3,000
Total direct labor	102,800
Indirect labor	26,000
Total labor cost	$ 128,800

1. Applied overhead to Jobs 136, 138, and 139.
2. Transferred Jobs 136, 138, and 139 to Finished Goods Inventory.
3. Sold Jobs 136 and 138 on credit at a total price of $530,000.
4. Recorded the cost of goods sold for Jobs 136 and 138.
5. Incurred the followingactual other overhead costs during the month.

Depreciation of factory building	$ 69,500
Depreciation of factory equipment	37,500
Expired factory insurance	12,000
Accrued property taxes payable	37,000

1. 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.

Job Number 136 Job Number 137 Job Number 138 Job Number 139 Job Number 140 Materials 50,000 32,000 $ 19,800 23,000 $ 6,400 Labor 12,300 10,600 37,700 39,200 3,000 Overhead 24,600 21,200 75,400 78.400 6,000 Total cost S 86,900 63,800 132,900 140,600 $ 15,400