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:

Overhead is applied at the rate of 110 percent of direct labor cost. Jobs are sold at cost plus 30 percent. Selling and administrative expenses for April totaled $4,575.

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.

Job 39 Job 40 ob 41 Job 42 Job 43 $540 $3,400 $2,990 Balance, April 1 Direct materials Direct labor 560 375 $3,500 $6,900 490 2,500 3,000 700 600