Question 3 (11 points) Painter Pros Co. provides painting services to clients. They use a job order costing system and apply overhead to jobs using a predetermined overhead rate based on direct labour hours. For this year, total overhead was estimated at $30,000 and direct labour hours were estimated at 6,000 hours. There was no work in process at the beginning of April. The table below provides data concerning the two clients that were started in April. Client: Direct labour hours Smith 240 Direct material cost $800 Direct labour cost $2,400 Singh 280 $1,300 $2,800 The job for Smith was completed in April; the job for Singh was not completed by the end of the month. Required: 1. Calculate the amount of overhead applied to each job at the end of April. (3 marks) 2. Calculate the total cost of the job completed for Smith. (3 marks) 3. Calculate the ending balance in the Work in Process account. (5 marks)