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 $570 $3,380 $3,010 — —
Direct materials 740 610 370 $3,450 $6,880
Direct labor 480 550 540 2,450 2,950

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.)

a. Prepare job-order cost sheets for each job as of April 30.
b. Calculate the ending balance in Work in Process (as of April 30) and Cost of Goods Sold for April.