Ensign Landscape Design designs landscape plans and plants the material for clients. On April 1, there were three jobs in the process, Jobs 39, 40, and 41. During April, two more jobs were started, Jobs 42 and 43. By April 30, Jobs 39 and 40 were completed and sold. Job #41 and Job #42 are complete but not sold and Job #43 is not completed yet. Overhead: $789,000 Direct labor hours: 100,000 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 $32 per direct labor hour. 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 in 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