Job Costs, Ending Work in Process 140 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 250 210 Units sold 250 Materials requisitioned $840 $1,225 $2,415 Direct labor hours 154 275 378 Direct labor cost $1,848 $3,850 $3,704 Overhead is assigned on the basis of direct labor hours at a rate of $8.00 per direct labor hour. During March, Jobs 78 and 79 were completed a 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 15.9 x per unit Job 79 14.8 x per unit 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 140 percent of cost. Round answers to the nearest cent. Completion of Finished Goods Jobs 78 & 79 Work in Process Sale of Job 79 (cost) Cost of Goods Sold Finished Goods Sale of Job 79 (sale) Accounts Receivable or Cash Sales Revenue