Ensign Landscape Design designs landscape plans and plants the material for clients. On April 1, there was one job in process, Job 43. During April, two more jobs were complete but not sold, Jobs 41 and 42. By April 30, Jobs 39 and 40 were completed and sold. The following data were gathered:

Job 39 Job 40 Job 41 Job 42 Job 43

Balance July 1 540 3,400 2,990 0 0

Direct Materials 700 560 14,450 3,500 6,900

direct labor hours 500 600 1980 2,500 3,000

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.

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 $4,550. (Round all amounts to the nearest dollar.)

1. Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April.

2. Construct an income statement for Ensign Landscape Design for the month of April.