160 Job Costs, Ending Work in Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: Job 78 Job 79 Job 80 Units in each order 260 160 350 Units sold Materials requisitioned $1,820 $816 $4130 Direct labor hours 286 Direct labor cost $4,290 $2,288 $6,512 Overhead is assigned on the basis of direct labor hours at a rate of $7.30 per direct labor hour. During March Jobs 78 and 79 were completed and transferred to Finished Goods Inventory. Job 79 was sold by the end of the month. Job 80 was the only unfinished job at the end of the month. 176 665 Required: 1. Calculate the per-unit cost of Jobs 78 and 79. Round your answers to the nearest cent. Job 78 per unit Job 79 X per unit