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:

	Job 39	Job 40	Job 41	Job 42	Job 43
Balance, April 1	$570	$3,430	$2,990
Direct materials	750	520	350	$3,540	$6,870
Direct labor	470	580	520	2,460	2,960

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 $4,525. (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.