During the month of July, Avalon Company worked on three jobs. Data relating to these three jobs follow:

	Job 60	Job 61	Job 62
Quantity	200	180	220
Units sold	-	180	-
Materials requisitioned	$1,560	$990	$2,400
Direct labour hour	220	200	400
Direct labour cost	$3,000	$3,000	$3,300

Overhead is assigned on the basis of direct labour hours at a rate of $8.40 per direct labour hour. During July, Jobs 60 and 61 were completed and transferred to the Finished Goods Inventory. Job 61 was sold by the end of the month. Job 62 was the only unfinished job at the end of the month.

Required:

1) Calculate the per-unit cost of Jobs 60 & 61

2) Compute the ending balance in the work-in-process inventory account.

Can you please answer it in 20 minutes please