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Question: Applying Overhead in a Service Company [LO 4 - 2, LO 4 - 4, LO 4 - 5] Heritage Gardens provides complete garden design and landscaping services. The company uses a job - order costing system to track the costs of its landscaping projects. The table below provides data concerning the three landscaping projects that were in progress during May. There was no work in process at the beginning of May