eBeek Job Costs, Ending Work in Process 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 270 170 220 Units sold 170 Materials requisitioned $2,105 $936 $2,376 Direct labor hours 297 187 330 Direct labor cost $3.564 $2,992 $3,168 Overhead is assigned on the basis of direct labor hours at a rate of $8.90 per direct labor hour. During March Jobs 78 and were completed and transferred to shed Goods story. Juod by the end of the month Job 80 was the only unfinished job at the end of the month Required 1. Calculate the per un cost of obs 78 and 79. Round your answers to the nearestent Job 78 20.90 X per unit Sob 79 33.18 X per unit 2. Compute the ending balance in the work-in-process inventory account Round your wwer to the nearest cent 8,481 3. Prepare the journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job 79. The selling price is 150 percent of cow Round your wars to the needle Completion of Finished Goods Jobs 28 & 79 Work In Process Sale of Job 79 (cost) Sales Revenue x Accounts Receivable Sale or Job 79 (sale) Finished Goods Cost of Goods Sold