$4$

i$.$ Applied overhead at month$-$end to the Work in Process Inventory account $($for Job $137$ and $140)$ using the predetermined overhead rate of $200\%$ of direct labor cost.

$4.$

$($a$)$ Compute the total cost of each job in process and prove that the sum of their costs equals the Work in Process Inventory account balance.

$02$:$34$:$31($b$)$ Comp

$($c$)$ Compute the total cost of each job sold, and prove that the sum of their costs equals the Cost of Goods Sold balance.

$\backslash$table$[[$Total Job Costs$],[($a$)$ Work in Process Inventory,$],[,],[,],[,],[$Balance$,],[($b$)$ Finished Goods Inventory,$],[,],[,],[$Balance$,],[($c$)$ Cost of Goods Sold,$],[,],[,],[,],[$Balance$,]]$

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of $4$

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, $$260,000.$

b$.$ Materials requisitions record use of the following materials for the month.

$\backslash$table$[[$Job $136,$$$49,000$