Media Connect Inc, provides advertising services for elients across the nation. Media Connect is presently working on four projects, each for a different elient. Media Connect accumulates costs for each account (client) on the basis of both direct costs and atiocated indirect costs. The direct costs.include the charged time of professional personnel and media purchases (air time and ad spoce). Overhead is allocated to each project as a percentage of media purchases- The predetermined overhead rate is 55% of media purchases. On Aprii 1, the four advertising projects had the following accumulated costs: During April, Media Connect incurred the following direct labor and media purchase costs related to preparing advertising for eoch of the four accounts: 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. Direch labor costs. b. Media purchases. c. Overhead applied. d. Cost of completed First Bank and Reliabie Airlines campaigns