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 $510 $3,360 $2,980 — — Direct materials 710 540 380 $3,470 $6,900 Direct labor 470 610 540 2,480 3,010 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 totaled $4,550. (Round all amounts to the nearest dollar.)

Refer to the list below for the exact wording of text items within your job-cost sheets and income statement.

Labels
Add
Less
Amount Descriptions
Applied overhead
Beginning balance
Cost of goods sold
Direct labor
Direct materials
Gross margin
Operating income
Operating loss
Sales
Selling and administrative expenses
Total

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.