During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: Units in each order Job 78 110 Job 79 Job 80 180 260 Units sold 180 Materials requisitioned $682 $828 121 198 $2,782 468 $1,210 $2,574 Direct labor hours Direct labor cost $3,931 Overhead is assigned on the basis of direct labor hours at a rate of $7.90 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. Required: 1. Calculate the per-unit cost of Jobs 78 and 79. Round your answers to the nearest cent. Job 78 Job 79 per unit per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent. 3. Prepare the journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job 79. The selling price is 110 percent of cost. Round your answers to the nearest cent. Completion of Finished Goods Jobs 78 & 79 Work in Process Sale of Job 79 (cost) Cost of Goods Sold Finished Goods Sale of Accounts Receivable or Cash Job 79 (sale) Sales Revenue