Required information Problem 19-3A Source documents, journal entries, and accounts in job order costing LO P1, P2, P3 [The following information applies to the questions displayed below.] Widmer Watercrafts predetermined overhead rate is 200% of direct labor. Information on the companys production activities during May follows. Purchased raw materials on credit, $260,000. Materials requisitions record use of the following materials for the month. Job 136 $ 49,500 Job 137 33,500 Job 138 19,800 Job 139 23,200 Job 140 6,800 Total direct materials 132,800 Indirect materials 21,000 Total materials used $ 153,800 Paid $15,000 cash to a computer consultant to reprogram factory equipment. Time tickets record use of the following labor for the month. These wages were paid in cash. Job 136 $ 12,000 Job 137 10,600 Job 138 37,700 Job 139 39,200 Job 140 3,600 Total direct labor 103,100 Indirect labor 26,500 Total $ 129,600 Applied overhead to Jobs 136, 138, and 139. Transferred Jobs 136, 138, and 139 to Finished Goods. Sold Jobs 136 and 138 on credit at a total price of $530,000. The company incurred the following overhead costs during the month (credit Prepaid Insurance for expired factory insurance). Depreciation of factory building $ 69,000 Depreciation of factory equipment 37,500 Expired factory insurance 11,000 Accrued property taxes payable 35,500 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.