4. Compute the per-unit manufacturing cust 101 0 O Calculation of Work in Process and Cost of Goods Sold with Multiple Exercise 5-42 Jobs Ensign Landscape Design designs landscape plans and plants the material for clients. On Apri Jobs 42 and 43. By April 30, Jobs 40, 41, and 43 were completed and sold. The follo were gathered: re were three jobs in process, Jobs 39, 40, and 41. During April, two more jobs were stl Job 42 Job 43 Job 41 $3,400 $2,990 490 Job 40 Balance, April I Direct materials Direct labor Job 39 S540 700 500 375 $3,500 $6,900 3,000 560 600 2,500 Overhead is applied at the rte of 1 10% ofdirect labor cost. Jobs are sold at cost plus 30%. Selling and administrative expenses for April totaled $4,575. (Round all amounts to the nearest dollar.) Required: Prepare job-order cost sheets for each job as of April 30. Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April. Construct an income statement for Ensign Landscape Design for the month of April. ercise 5-43 (Appendix 5A) Journal Entries rman Inc uses a job-order costing system. Dur s occurred ing the month of May, the following transac Purchased materials on account for $29 670 Requisitioned mate