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 onder 2:30 740 230 Units sold 240 Materials requisitioned $1,794 51.248 52,392 Direct labor hours 253 264 345 Direct labor cost 32,530 33,432 53,243 Overhead is assigned on the basis of direct labor hours at a rate of $8.00 per direct labor hour. During March, Sos 78 and 29 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 parent cent. 17 27.6 per 30.34 per 2. Compute the ending balance in the work in process inventory account Round your answer to the nearest cant 23 3. Prepare the journal entres reflecting the completion of os 78 and 9 and the sale of 10b79. The price 130 percent of cost Round your answer to the nearest cent Completion of Enhed Goods 1. X os 7870 Work in Press 11.50 X Required: 1. Calculate the per unit cost of Jobs 78 and 79. Round your answers to the nearest cont Job 78 27.6 per unit Job 79 30.94 per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent 8,229 2. Prepare the journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job 79. The selling once s 130 percent of cost. Round your answers to the nearest cont Completion of inished Goods 11.532.5 X Jobs 78 79 Work in Process 1. X Sale of Job 79 (cost) Cost of Goods Sold KIX Finished Goods KISS X Sale of Joh 79 () Accounts Receivable or cash 6,74034 X Sales Re 144 X