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, $220,000. b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 Job 138 Job 139 Job 148 Total direct materials Indirect materials Total materials used $ 50,000 33,000 19,800 23,200 7,480 133,400 21,500 $154,900 c. Paid $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 paid in cash. Job 136 Job 137 $ 12,100 10,600 Job 138 37,900 Job 139 39,000 Job 148 4,000 Total direct labor 103,600 Indirect labor Total 24,500 $128,100 e. Appiled overhead to Jobs 136, 138, and 139. 1. Transferred Jobs 136, 138, and 139 to Finished Goods. g. Sold Jobs 136 and 138 on credit at a total price of $535,000. 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 $69,000 37,588 11,000 36,588 Depreciation of factory building $69,000 Depreciation of factory equipment 37,500 Expired factory Insurance 11,000 Accrued property taxes payable 36,500 L. Appiled 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. Job No. 138 Job No. 137 Job No. 138 Job No. 139 Job No. 140 Materials Labor Overhead Total cost