Vista Landscaping uses a job-order costing system to track the costs of its landscaping projects. The company provides garden design and installation services for its clients. The table below pro-vides data concerning the three landscaping projects that were in progress during April. There was no work in process at the beginning of April.

Actual overhead costs were $30,000 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 $90 per designer-hour. The Harris and Chan projects were completed in April; the James project was not completed by the end of the month.

Required:

1. Compute the amount of overhead cost that would have been charged to each project during April.

2. Prepare a journal entry showing the completion of the Harris and Chan projects and the transfer of costs to the Completed Projects (i.e., Finished Goods) account.

3. What is the balance in the Work in Process account at the end of the month?

4. What is the balance in the Overhead account at the end of the month? What is this balancecalled?

Project James Harris Chan Designer-hours 120 90 100 Direct materials cost $4,500 S3,700 S1,400 S8,000 S7,200 Direct labor cost $9,600