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, $200,000. b. Materials requisitions record use of the following materials for the month. Job 136 Job 137 $ 48,500 32,500 Job 138 19,600 Job 139 22,800 Job 140 7,200 Total direct materials 130,600 Indirect materials 20,000 Total materials used $150,600 c. Pald $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.