During August, Skyler Company worked on three jobs. Data relating to these three jobs follow: Job 39 Job 40 Job 41 70 100 80 Units in each order Units sold 100 Materials requisitioned $700 $690 Direct labor lours 420 100 200 Dirret labor cost $2,268 $2,440 $1,220 Overhead is assigned on the basis of direct lebar hours at a rete of $2.30 per direct lebar hour. During August, labs 39 and 40 were completed and transferred to Finished Goods Inventory. Job 40 was sold by the end of the month Job 41 was the only unfinished job at the end of the month Required: 1. Calculate the per-unit cost of labs 39 and 40. Round unit costs nearestent Job 39 S per unit Job 40 per unit 2. Compute the ending balance in the work in process inventory account. 3. Prepare the joumal entries reflecting (a.) the completion of Jobs 39 and 40 and (b) the sale of Job 40. Make the entry to record the cost of Job 40 first, followed by the entry to record the revenue from its sale. The selling price is 150 percent of cost. b (1) b (2) ILU