Duweynie Company designs landscape plans and plants the material for clients. On April 1, there were three jobs in process, Jobs 39, 40, and 41. During April, two more jobs were started, Jobs 42 and 43. By April 30, Jobs 40, 41, and 43 were completed and sold. The following data were gathered:

Overhead is applied at the rate of 120% of direct labor cost. Jobs are sold at cost plus 40%. Selling and administrative expenses for April totaled $3,600. (Round all amounts to the nearest dollar.)

Required:
1. Prepare job-order cost sheets for each job as of April 30.
2. Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April.
3. Construct an income statement for Duweynie Company for the month of April.

Transcribed Image Text:

Balance, April 1 Direct materials Direct labor Job 39 $5,400 700 500 Job 40 $3,100 560 600 Job 41 $2,850 375 490 Job 42 3,500 2,500 Job 43 3,500 3,000