=+On July 1, the four advertising projects had the following accumulated costs:

July 1 Balances Spitzer Hotel $120,000 Gonzalez Bank 15,000 Gulliani Beverage 66,000 Koch Rentals 18,000 During July, Tec Trends Inc. incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts:

Direct Labor Media Purchases Spitzer Hotel $ 42,000 $154,000 Gonzalez Bank 17,000 143,000 Gulliani Beverage 81,000 128,000 Koch Rentals 107,000 83,000 Total $247,000 $508,000