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. o. Purchased raw materials on credit, $260,000 b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 138 Job 139 Job 140 Total direct materials Indirect materials Total materials used $ 48,806 32,500 19,480 23,280 6,600 129,780 21.509 $151,200 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 Job 137 Job 138 ob 139 Dob 148 Total direct labor s 12,100 18,700 38,100 39,200 3,600 103.700 d. Time tickets record use of the following labor for the month. These wages were paid in cash. ob 136 Job 137 Job 138 Job 139 Job 140 Total direct labor Indirect labor Total 12,180 10,780 38,180 39,280 3,609 183,780 26,500 $13e,200 e. Applied 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 $525,000 h. The company incurred the following overhead costs during the month (credit Prepaid Insurance for expired factory insurance). Depreciation of factory building Depreciation of factory equipment Expired factory insurance Accrued property taxes payable $69,080 37,080 10,080 35,580 overhead at month-end to the Work in Process Inventory account (Jobs 137 and 140) using the predetermined Prev6 7 of 10 Next i. 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 Post the journal entries for the transactions to the following Taccounts, each of which started the month with a zero balance. Work in Process Inventory End bal End bal Factory Overhead Finished Goods Inventory End ball End bal