Job Costs, Ending Work In Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: 340 578 Direct labor hours Direct labor cost 209 $2,090 Job 78 Job 79 Job 80 Units in each order 190 170 Units sold 170 Materials requisitioned $1,292 $867 $3,740 167 $2,431 $5.433 Overhead is assigned on the basis of direct labor hours at a rate of $8.40 per direct isbor 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 per unit Job 78 Job 79 per unit 2. Compute the ending balance in the work-s-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 1079. The sing price is 120 percent of cost. Round your wors to the nearest cent