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 120 210 230

Units sold 210

Materials requisitioned $912 $945 $2,553

Direct labor hours 132 231 391

Direct labor cost $1,584 $3,927 $3,206

Overhead is assigned on the basis of direct labor hours at a rate of $7.50 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 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 journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job 79. The selling price is 130 percent of cost. Round your answers to the nearest cent.