i$.$ Applied overhead at month$-$end to the Work in Process Inventory account $($for Job $13/$ and Job $140)$ using the predetermined overhead rate of $200\backslash \%$ 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. $($b$)$ Compute the total cost of each job finished but not sold, and prove that the sum of their costs equals the Finished Goods Inventory balance. $($c$)$ Compute the total cost of each job sold, and prove that the sum of their costs equals the Cost of Goods Sold balance. Watercraft's predetermined overhead rate is $\backslash (200\backslash \%\backslash )$ of direct labor. Information on the company's production activities during May follows.

a$.$ Purchased raw materials on credit, $\backslash$$$200,000.$

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

c$.$ Time tickets record use of the following labor for the month. These wages were paid in cash.

d$.$ Applied overhead to Jobs $136,138,$ and $139.$

e$.$ Transferred Jobs $136,138,$ and $139$ to Finished Goods Inventory.

f$.$ Sold Jobs $136$ and $138$ on credit at a total price of $\backslash (\backslash$$ $525,000\backslash ).$

g$.$ Recorded the cost of goods sold for Jobs $136$ and $138.$

h$.$ Incurred the following actual other overhead costs during the month.