1. 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		150		210		240
   Units sold				210
   Materials requisitioned		$900		$1,197		$2,832
   Direct labor hours		165		231		432
   Direct labor cost		$1,650		$3,927		$3,888

   Overhead is assigned on the basis of direct labor hours at a rate of $7.20 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

   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 120 percent of cost. Round your answers to the nearest cent.

   Completion of Jobs 78 & 79
   Sale of Job 79 (cost)
   Sale of Job 79 (sale)