Please help answer Question #3. All other answers shown are correct.

Heritage Gardens provides complere garden design and landscaping services. The company uses a job-crder costing system to track the costs oits landscaping projects. The table below provides data conceming the three landscaping projects that were in progress during May. There was no work in process at the beginning of May Project Designer hours Direct materials Direct labor 4DD 280 S 6,800 S 3.900 5 4,400 S 3,000 320 5,600 3,500 Actual overhead costs were S59.000 for May. Overthead costs are applied to projecls on the basis of designer-hours because most of the overhead is related to the costs of the garden design studio. The predetermined overhead rate is $65 per designer-hour. The llams and Chandler projects were completed in May the Nguyen project was nat 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 applied to each project during May Owerhead cost S 26,00O 18,200 $ 20,800 2. Determine the cost of goods manufactured for May ost of s manufactured $ 62,200 3. What is the accumulated cost of the work in process at the end ot the month? 4 Determine the underappliled or overapplied overhead for May Overapplied overhead6D0O