Job 78 Job 79 Job 80 Units in each order 260 180 220 Units sold 180 Materials requisitioned $1,768 $846 $2,596 Direct labor hours Direct labor cost 286 $4,004 198 $2,772 4181 $3,762 Overhead is assigned on the basis of direct labor hours at a rate of $9.20 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 781 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 CheckMik 3. Prepare the journal entries reflecting the completion of Jobs 78 and 20 and the sale of Job 79. The selling price is 110 percent of cost. Round your answers to the nearest cent