Job Order Cost Accounting Entries for a Service Business Media Connect Inc. provides advertising services for clients across the nation. Media Connect is presently working on four projects, each for a different client. Media Connect accumulates costs for each account (client) on the basis of both direct costs and allocated indirect costs. The direct costs include the charged time of professional personnel and media purchases (air time and ad space). Overhead is allocated to each project as a percentage of media purchases. The predetermined overhead rate is 55% of media purchases. On April 1, the four advertising projects had the following accumulated costs: April 1 Balances First Bank $58,800 Reliable Airlines 17,600 Motel 26 41,200 Blue Mountain Beverages 25,300 During April, Media Connect incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts: First Bank Reliable Airlines Motel 26 Blue Mountain Beverages Direct Labor $39,000 17,400 76,700 87,400 Media Purchases $149,900 131,900 96,300 71,900 At the end of April, both the First Bank and Reliable Airlines campaigns were completed. The costs of completed campaigns are added to the cost of services account. Determine each of the following for the month: a. Direct labor costs. b. Media purchases. c. Overhead applied. d. Cost of completed First Bank and Reliable Airlines campaigns. First Bank Reliable Airlines Total Costs