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Job order cost accounting for a service company Instructions Chart of Accounts Journal Instructions The Fly Company provides advertising services for clients across the nation. The Fly Company is presently working on four projects, each for a different client. The Fly Company accumulates costs for each account (client) on the basis of both direct costs and allocated indirect 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 65% of media purchases On August 1, the four advertising projects had the following accumulated costs: August 1 Balances Vault Bank $270,000 80,000 Sleepy Tired Hotels210,000 Tastee Beverages 115,000 $675,000 Take Off Airlines Total