3. Prepare a trial balance at June 30,2018 4. Use the Work-in-Process Inventory T-account to prepare a schedule of cos goods manufactured for the month of June. 5. Prepare an income statement for the month of June. Using job order costing in a service company Bluebird Design, Inc. is a Web site design and consulting firm. The firm uses a job order costing system in which eac direct labor, licensing costs, and travel costs directly to each job. It allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a per centage of direct labor costs. At the beginning of 2018, managing partner Sally Simone prepared the following bud get estimates: P19.33A h client is a different job. Bluebird Design assigns Direct labor hours (professionals) Direct labor costs (professionals) Support staff salaries Computer leases Office supplies Office rent 7,500 hours 1,500,000 464,000 45,000 29,000 62,000 in November 2018, Bluebird Design served several clients. Records for two clients appear here: Delightful Treats Melva Chocolates Direct labor hours Software licensing costs Travel costs 500 hours 400 hours $3,500 5,000 $200