Exercise $5-21.$ Calculation of Work in Process and Cost of Goods Sold

with Multiple Jobs

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 $($i$.$e$.$ no finished goods

inventory$).$ The following data were gathered:

Overhead is applied at the rate of $120$ percent of direct labour cost. Jobs are sold at

cost plus $40$ percent. Selling and administrative expenses for April totalled $$3,670.$