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 $520 $3,350 $2,990 - Direct materials 730 530 370 $3,510 $6,850 Direct labor 460 560 490 2,470 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 $4,550. (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. Refer to the list below for the exact wording of text items within your job-cost sheets and income statement. Labels Add Less Amount Descriptions Applied overhead Beginning balance Cost of goods sold Direct labor Direct materials Gross margin Operating income Operating loss Sales Selling and administrative expenses Total 1. Prepare job-order cost sheets for each job as of April 30. Refer to the list of Labels and Amount Descriptions for the exact wo cost sheets. Ensign Landscape Design Job-Order Cost Sheets For the Month of April Job 59 Job 40 Job 41 2 Beginning balance $2,990.00 $520.00 730.00 $3,350.00 530.00 3 Direct materials 370.00 4 Direct labor 460.00 560.00 490.000 5 Applied overhead 616.00 539.00 506.000 $2,216.00 6 Total $5,056.000 $4,389.00 2. Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April. Ending Balance in Work in Process $10,913.00 $19,625.00 X Cost of Goods Sold for April Points: _ 1/2 Income Statement Shaded cells have feedback. 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: 42/52 Income Statement For the Month Ended April 30 1 Sales $25,513.00 2 Cost of goods sold 19,625.00 3 Gross margin $5,888.00 4 Less: 5 Selling and administrative expenses 4,550.000 6 Operating income $1,338.00 Points: 8.88/11