Job Order Cost Accounting for a Service Company The Fly Company provides advertising services for dients across the nation. The Fly Company is presently working on four projects, each for a different dient. The Fly Company accumulates costs for each account (client) on the basis of both direct costs and aliocated indirect costs. The direct costs indude the charged ime 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 50% of media purchases. On August 1, the four advertising projects had the following accumulated costs: At the end of August, both the Vault Bank and Take Off Airlines campaigns were completed. The costs of compieted campaigns are debited to the cost of services account. a. Journalize the summary entry to record the direct labor costs for the month. If an amount box does not require an entry, leave it blank. a. b. Joumalize the summary entry to record the media purchases for the month. If an amount box does not require an entry, leave it bianik. b. c. Journalize the summary entry to record the overhead applied for the month. If an amount box does not require an entry, leave it bianik. c. d. Journalize the summary entry to record the completion of Vault Bank and Take Off Airlines for the month. If an amount bax does not require an entry, Jea it biank. d