Widmer Watercrafts predetermined overhead rate for year 2015 is 200% of direct labor. Information on the companys production activities during May 2015 follows.

Prepare journal entries to record the events a through i.

a. Record raw material purchases on credit.

b. Record the requisition of direct and indirect materials.

c. Record payment to computer consultant to reprogram factory equipment.

d. Record the entry for direct and indirect labor, paid in cash.

e.Record the entry to apply overhead to jobs 136, 138 and 139.

f. Record the transfer of completed jobs 136,138 and 139 to finished goods.

g1. Record the entry for sales on account for Jobs 136 and 138.

g2. Record the entry for the cost of sales of Jobs 136 and 138.

h. Record other factory overhead (depreciation, insurance and property taxes).

i. Record the entry to apply overhead to Jobs 137 and 140 (Work in Process).

Not sure if journal entries are correct:

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