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Local Landscaping uses a job-order costing system to track the costs of its landscaping projects. The company provides complete garden design and landscaping services. The

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Local Landscaping uses a job-order costing system to track the costs of its landscaping projects. The company provides complete garden design and landscaping services. The following table provides data concerning the three landscaping projects that were in process during May. There was no work in process at the beginning of May: Project Williams Chandler Nguyen 200 60 90 Designer-hours Direct materials cost Direct labour cost $8,800 $3,600 $7,200 $4,400 $2,000 $3,000 Actual overhead costs were $17,500 for May. Overhead costs are applied to projects on the basis of designer-hours since most of the overhead is related to the costs of the garden design studio. The predetermined overhead rate is $53 per designer-hour. The Williams and Chandler projects were completed in May; the Nguyen 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 Williams Chandler Overhead applied

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