For August, Royal Consulting and Mediation Practice (RCMP) worked 900 hours for Alberta Company and 1,800 hours for Ontario Corporation. RCMP bills clients at the rate of $560 per hour; labor cost for its consulting staff is $360 per hour. The total number of hours worked in August was 2,700, and overhead costs were $56,000. Overhead is applied to clients at $26 per labor-hour. In addition, RCMP had $320,000 in marketing and administrative costs. All transactions are on account. All services were billed. Transaction Description (a) Record Labor cost (b) Record Applied Service Overhead (c) Record Cost of services billed (d) Record Actual Service Overhead