Question

Ensign Landscape Dosign designs landscape plans and plants the material for more jobs were started, Jobs 42 and 43. By April 30. Ihsan and w o mpleted and sold. The following data word game monts. On April 1, there were throo jobs in process, Jobs 39, 40, and 41. During April, two Job 39 Job 40 Job 41 Job 42 Job 43 Balance, April 1 $570 $3,450 $3,000 Direct materials 690 600 410 $3,520 $6,880 Direct labor 520 590 520 2,550 2,960 id a t hieno. Saling and administrative expenses for April totaled $4,025 (Pound all amounts Overhead is applied at the rate of 110% of direct labor contine are to the nearest dollar.) Required: 1. Propare 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 Ensign Landscape Design for the month of April. Labels and Amount Descriptions Rotor to the list below for the exact wording of text items within your job-cost shoots and income statement Labels Add Loss Amount Descriptions Applied overhead Boginning balance Cost of goods sold Direct labor

Answer 1

Job Cost sheet

	Job 39	Job 40	Job 41	Job 42	Job 43
Beginning balance	570	3450	3000
Direct material	690	600	410	3520	6880
Direct labor	520	590	520	2550	2960
Applied overhead	572	649	572	2805	3256
Total Job Cost	2352	5289	4502	8875	13096

Work in process April 30 = 2352+8875 = 11227

Cost of goods sold for April = 5289+4502+13096 = 22887

Income statement

Sales (22887*1.3)	29753
Cost of goods sold	22887
Gross margin	6866
Selling and administrative expense	4625
Operating income	2241