8. During February, Alexander, Inc., worked on two jobs with the following data: Job 12 Units in each order 100 units Job 13 200 units Units sold 100 units Materials requisitioned $2,480 $1,970 Direct labor hours Direct labor cost 820 hrs. $12,300 1,166 hrs. $17,490 Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month. Calculate the per-unit cost of Job 12. 9. During February, Alexander, Inc., worked on two jobs with the following data: Units in each order Units sold Job 12 100 units Job 13 200 units 100 units Materials requisitioned $2,480 Direct labor hours Direct labor cost 820 hrs. $12,300 $1,970 1,166 hrs. $17,490 Overhead is assigned on the basis of direct labor hours at a rate of $12. During February, Job 12 was completed and transferred to finished goods. Job 13 is the only unfinished job at the end of the month. Calculate the ending balance in the work-in-process account.