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 Job 137 Job 138 Job 139 Job 140 $ 48,000 32,000 19,200 22,400 6,400 Total direct materials Indirect materlals 128,000 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 Job 137 Job 138 Job 139 Job 140 $12,000 10,500 37,500 39,000 3,000 Total direct labor Indirect labor 102,000 24,000 Total $126,000