Where is wrong??

Problem 19-3A Source documents, journal entries, and accounts in job order costing LO P1, P2, P3 IThe following information applies to the questions displayed below.J Widmer Watercraft's predetermined overhead rate for year 2015 is 200% of direct labor. Information on the company's production activities during May 2015 follows. a. Purchased raw materials on credit, $200,000. b. Materials requisitions record use of the following materials for the month. Job 136 48.000 Job 137 32.000 Job 138 19.200 Job 139 22,400 6.400 Job 140 Total direct materials 128.000 Indirect materials 19.500 Total materials used $147,500 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 cash. Job 136 12,000 Job 137 10.500 Job 138 37500 Job 139 39.000 3.000 Job 140 Total direct labor 102.000 Indirect labor 24.000 $126,000