4-49: Assume Direct Labor workers make $20 per hour, so with the given labor cost per job, you can determine the number of hours worked. CHANGE the Exercise to say that Overhead is applied at the rate of $32 per direct labor hour. ALSO CHANGE to say that Job #39 and Job #40 were completed and sold, while Job #41 and Job #42 are complete but not sold, and Job #43 is not completed yet.

Ensign landscape Design 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:

Job 39 Job 40 Job 41 Job 42 Job 43

Balance April 1 $540 $3,400 $2,990 - -

Direct materials $700 $560 $375 $3,500 $6,900

Direct labor $500 $600 $490 $2,500 $3,000

Overhead is applied at the rate of 110% of direct labor cost. Jobs are sold at cost plus 30%. Selling and administrative expenses for April totaled $4,575 (Round all amounts to the nearest dollar)

2. Calculate the ending balance inn Work in Process (as of April 30) and cost of goods sold for April

3. Construct an income statement for Ensign landscape Design for the month of April