E2-27. Product cost classifications In June, Carolyn Gardens incurred the following costs. One of sev, eral projects in process during the month was a landscaped terrace for Pam Beattie. Relative to the Beattie landscaping job, classify each of the costs as direct material, direct labor, or overhead, The terrace required two days to design and one five-day work week to complete. Some costs may not fit entirely into a single classification; in such cases, and if possible, provide a systematic and rational method to allocate such costs