# 8-19 Vista Landscaping provides garden design and installation services for its clients. The company uses a job-order costing system to track the costs of its landscaping projects. The table below provides data concerning the three landscaping projects that were in progress during April. There was no work in process at the beginning of April. Project Harris Chan James Designer-hour. Direct materials.. Direct labor. 100 90 20 $4,500 $3,700 $1,400 Actual overhead costs were $30,000 for April. Overhead costs are applied to projects on the basis of designer-hours because most of the overhead is related to the costs of the garden design studio. The predetermined overhead rate is $90 per designer-hour. The Harris and Chan projects were completed in April; the James project was not completed by the end of the month Required I. Compute the amount of overhead cost that would have been charged to each project during April. 2. Determine the cost of goods manufactured for April. 3. What is the accumulated cost of the work in process at the end of April? 4. Determine the underapplied or overapplied overhead for April