Job Costs, Ending Work in Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: Units in each order Job 78 Job 79 200 240. Job 80 210 Units sold 240 Materials requisitioned $1,240 Direct labor hours Direct labor cost 220 $2,860 $1,152 2641 $2,100 $3,960 315 $2,520 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. 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 Job 79 per unit per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent.