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 $510 $3,360 $2,980 Direct materials 710 540 380 $3,470 $6,900 Direct labor 470 610 540 2,480 3,010 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.) 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 Ensign Landscape Design for the month of April.

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 $510 $3,360 $2.980 Direct materials 710 540 380 $3,470 $6,900 Direct labor 470 610 540 2,480 3,010 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.) 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 Ensign Landscape Design for the month of April. 3. Construct an income statement for Ensign Landscape Design for the month of April. Refer to the list of Labels and Amount Descriptions for the exact wording of text items within your income statement. If a net loss has been incurred, enter that amount as a negative number using a minus sign. Ensign Landscape Design Score: 40/52 Income Statement For the Month Ended April 30 1 Sales 2 Cost of goods sold 22,896.00 3 Gross margin 4 Less: 5 Selling and administrative expenses 4,550.00 6 Operating income