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 Car City Flowers Daycare 80 15 $405 Designer-hours Direct labour cost 30 $900 $1,600 Actual overhead costs were S3,250 for May. Overhead costs are applied to projects on the basis of designer-hours. The predetermined overhead rate is $28 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. 3. What is the balance in the Work in Process account at the end of the month? Balance in the work in process 4-a. What is the balance in the Overhead account at the end of the month? Balance in overhead account 4-b. What is this balance called? O Underapplied overhead O Overapplied overhead