Job Costs, Encing Work in Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: Job 78 Job 79 Job BO Units in each order 100 150 320 Units sold 150 Materials requisitioned $620 $870 $3,776 Direct labor hours 110 165 512 Direct labor cost $1,540 $2,145 $4,813 Overhead is assigned on the basis of direct labor hours at a rate of $9.00 per direct labor huur. 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 Bo was the only unfinished job at the end of the month Required: 1. Calculate the per-unit cost of Jobs 79 and 79. Round your answers to the nearest cent Job 78 per unit Job 79 $ per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent. 3. Prepare the joumal entries reflecting the completion of Jobs 78 and 79 and the sale of Jub 79. The selling price is 130 percent of cost. Round your answers to the nearest cent Completion of Finished Goods Jobs 78 & 79 Work in Process Sale of Jeb 79 (cose) Cost of Goods Sold Finished Goods Sale of Job 79 (sale) Accounts Receivable or Cash- BITI