Widmer watercraft's predetermined overhead rate for the year 2017 Is 200% of direct labor. Information on the company's production activities during May 2017 follows. a. Purchased raw materlals on credit, $220,000 b. Materlals requisitions record use of the following materlals for the month. Job 136 Job 137 Job 138 Job 139 Job 140 Total direct materials Indirect materials Total materials used $ 48,5e 34,8e0 20,8ee 22,8ee 7,eee 132,3ee 2e,5ee $152,8e8 c. Pald $15,750 cash to a computer consultant to reprogram factory equipment. d. Time tickets record use of the following labor for the month. These wages were pald In cash. Job 136 Job 137 Job 138 Job 139 Job 140 Total direct labor Indirect labor Total $ 12,2e 1e,8e0 37,7ee 39,2ee 3,800 103,7ee 24,50 $128,2e8 e. Applled 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 $545,000 h. The company Incurred the folowing overhead costs during the month (credit Prepald Insurance for expired factory Insurance). Depreciation of factory building Depreciation of factory equipment Expired factory insurance Accrued property taxes payable $69,5ee 36,5ee 36,88e l. Applied overhead at month-end to the Work In Process Inventory account (Jobs 137 and 140) using the predetermined overhead rate of 200% of direct labor cost