5 points Creative Web Design uses a job order costing system to track the costs of its web design projects. The company provides complete website design and hosting services. The following table provides data concerning the three design projects that were in process during May. There was no work in process at the beginning of May eBook Project Print References Designer hours Direct labour cost Car City Flowers so 20 $1,500 $1,600 Happy Daycare 35 1 910 Actual overhead costs were $3.250 for May. Overhead costs are applied to projects on the basis of designer hours. The predetermined overhead rate is $22 per designer hour. The Car City and Jon's Flowers projects were completed in May, the Happy Daycare project was not completed by the end of the month. No other jobs were in process during May Required: 1. Compute the amount of overhead cost that would have been charged to each project during May Car City Jan's Flowers Happy Daycare Overhead applied QUESTION 12 Sales data for two years are as follows. Data are aggregated with two months or se "period." Sales Months January-February March-April May-June July-August September October November-December Sales 109 104 150 170 120 100 Months January-February March-April May-June July-August September-October November December 115 112 159 182 126 106 2. Plot the data. b. Fit a simple linear regression model to the sales data. c. In addition to the regression model, determine multiplicative seasonal index factors. A cycle is assumed to be a full year, Laing the results from parts b and prepare a forecast for the next year, ANSWER (12 POINTS)