Managerial Accounting: E16-42 Ensign Landscape Design designs landscape plans and plants

Managerial Accounting 
E16-42 Calculation of Work in Process and Cost of Goods Sold with Multiple Jobs 
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 1 540 3,400 2,990 - - 
Direct materials 700 560 375 3,500 6,900 
Direct labor 500 600 490 2,500 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 total $4,575. (Round all amounts to the nearest dollar.) 

Required: 
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 wording of text items within your job-cost sheets. 
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 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.
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