sob Order Cost Accounting Entries for a Service Business Briliant Image Inc. provides advertising services for clients across the nation. Briliant Image is presently working on four projects, each for a different client. Briliant. Image accumulates costs for each account (client) on the basis of both direct costs and allocated is costs. The direct costs include the charged time of professional personnel and media purchases (air time and ad space). Overhead is allocated to each project as a percentage of media purchases. The predetermined overhead rate is 40% of media purchases. On April 1, the four advertising projects had the following accumulated costs: During April, Briliant Image incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts: At the end of April, both the Gold Rush Bank and Trek Airtines 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. Direct labor costs. 5 At the end of April, both the Gold Rush Bank and Trek Airlines campaigns were completed. The costs of completed campalgns are added to the cost of services account. Determine each of the following for the month: a. Direct fabor costs. b. Media purchases. 1 c. Overhead applied. s d. Cost of completed Gold Rush Bank and Trek Airlines campaigns