Vince Kim, of EcoScape Company, designs and installs custom lawn and garden irrigation systems for...

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Accounting

Vince Kim, of EcoScape Company, designs and installs custom lawn and garden irrigation systems for homes and businesses throughout the state. Each job is different, requiring different materials and labor for installing the systems. EcoScape estimated the following for the year:
Number of direct labor hours 6,720
Direct labor cost $76,340
Overhead cost $58,296
During the year, the following actual amounts were experienced:
Number of direct labor hours 6,190
Direct labor incurred $74,280
Overhead incurred $57,201.79

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