=+June 1 Balances Clinton Bank $80,000 Pryor Airlines 24,000 O’Ryan Hotels 56,000 Marshall Beverages 34,000 During June, The Ad Guys incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts:

Direct Labor Media Purchases Clinton Bank $ 56,000 $210,000 Pryor Airlines 25,000 185,000 O’Ryan Hotels 110,000 135,000 Marshall Beverages 125,000 101,000 ________ ________ Total $316,000 $631,000 ________ ________ ________ ________