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

1. Purchased raw materials on credit, $240,000.
2. Materials requisitions record use of the following materials for the month.

Job 136	$	48,000
Job 137		32,500
Job 138		19,600
Job 139		23,000
Job 140		6,400
Total direct materials		129,500
Indirect materials		20,000
Total materials used	$	149,500

3. Paid $16,000 cash to a computer consultant to reprogram factory equipment.
4. Time tickets record use of the following labor for the month. These wages were paid in cash.

Job 136	$	12,200
Job 137		10,700
Job 138		37,900
Job 139		39,600
Job 140		4,000
Total direct labor		104,400
Indirect labor		25,000
Total	$	129,400

5. Applied overhead to Jobs 136, 138, and 139.
6. Transferred Jobs 136, 138, and 139 to Finished Goods.
7. Sold Jobs 136 and 138 on credit at a total price of $525,000.
8. The company incurred the following overhead costs during the month (credit Prepaid Insurance for expired factory insurance).

Depreciation of factory building	$	68,500
Depreciation of factory equipment		37,500
Expired factory insurance		10,000
Accrued property taxes payable		35,000

9. 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.

Required: 1. Prepare a job cost sheet for each job worked on during the month.

Required Information (The following information applies to the questions displayed below.) Widmer Watercraft's predetermined overhead rate is 200% of direct labor. Information on the company's production activities during May follows. a. Purchased raw materials on credit, $240,000. b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 138 Job 139 Job 140 Total direct materiala Indirect materials Total materials used $ 48,000 32,500 19,600 23,000 6,400 129,500 20,000 $149,500 c. Paid $16,000 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 Total direct labor Indirect labor Total $ 12,200 10,700 37,900 39,600 4,000 104,400 25,000 $129,400 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 $68,500 37,500 10,000 35,000 1. 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. Required: . Prepare a job cost sheet for each job worked on during the month. $ Materials Labor Overhead Total cost Job No. 136 Job No. 137 Job No. 138 Job No. 139 Job No. 140 48,000 $ 32,500 $ 19,600 $ 23,000 $ 6,400 12.200 10.700 37.900 39,600 4.000 68,500 37.500 10.000 35,000 $ 128,700 $ 80.700 $ 67,500 $ 97.600 $ 10.400