Greenthumb Landscape Design designs landscape plans and plants the material for clients. On April 1, there were three jobs in process, Jobs 68, 69, and 70. During April, two more jobs were started, Jobs 71 and 72. By April 30, Jobs 69, 70, and 72 were completed and sold. The following data were gathered:

Overhead is applied at the rate of 120 percent of direct labor cost. Jobs are sold at cost plus 40 percent. Selling and administrative expenses for April totaled $3,670.

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 Greenthumb Landscape Design for the month ofApril.

Job 68 Job 69 Job 70 ob 71 Job 72 Balance, April S540 $1,230 $990 700 500 Direct materials Direct labor 560 600 75 90 $3,500 2,500 $2,750 2,000