Vista Landscaping provides garden design and installation services for its clients. 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 April. There was no work in process at the beginning of April.

	Project
	Harris	Chan	James
Designer-hours	200	79	120
Direct materials	$4,700	$1,800	$3,600
Direct labor	$2,400	$1,100	$1,600

Actual overhead costs were $15,700 for April. Overhead costs are applied to projects 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 $45 per designer-hour. The Harris and Chan projects were completed in April; the James project was not completed by the end of the month.

Requirement 1:

Compute the amount of overhead cost that would have been charged to each project during April. (Omit the "$" sign in your response.)

	Harris	Chan	James
Overhead applied	$	$	$

Requirement 2:

Determine the cost of goods manufactured for April. (Omit the "$" sign in your response.)

Cost of goods

$

Requirement 3:

What is the accumulated cost of the work in process at the end of April? (Omit the "$" sign in your response.)

Accumulated cost of the work

$

Requirement 4:

Determine the underapplied or overapplied overhead for April. (Omit the "$" sign in your response.)

(Click to select) Overapplied Underapplied overhead

$