Creative Web Design uses a job-order costing system to track the costs of its web design projects. The company provides complete website design and hosting services. The following table provides data concerning the three design projects that were in process during May. There was no work in process at the beginning of May: Project Jan's Happy City Flowers Daycare Designer-hours 30 Direct labour cost $ 2,340 $ 1,500 $ 900 Car 90 60 Actual overhead costs were $5,000 for May. Overhead costs are applied to projects on the basis of designer-hours. The predetermined overhead rate is $30 per designer hour. The Car City and Jan's Flowers projects were completed in May; the Happy Daycare project was not completed by the end of the month. No other jobs were in process during May. Required: 1. Compute the amount of overhead cost that would have been charged to each project during May. Car City Jan's Flowers Happy Daycare Overhead applied S 2,700 S 1,800 $ 900 2. Prepare a journal entry showing the completion of the Car City and Jan's Flowers projects and the transfer of costs to the Completed Projects (i.e., Finished Goods) account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet > Record the entry to transfer of costs to the Completed Projects. Debit Note: Enter debits before credits. Transaction General Journal 01 Completed projects Work in process Credit