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 140 230 350 Units seld 230 Materials requisitioned $1.064 $1,127 $3.923 Direct labor hours 154 253 560 Direct labor cost $2.002 $3,289 Overhead is assigned on the basis of direct labor hours at a rate of $9.70 per direct labor hour. During March, Jobs 78 and 79 were completed and transferred to Finished Goods Inventory lob 79 was sold by the end of the month Job 30 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 70 par 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 79 and 79 and the sale of Job 79. The selling price 130 percent of cost. Round your answers to the nearest cent. Completion of Jobs 79 8.79 Sale of Job 29 [cost Sale or leb 79 (sal)