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 130 220 270 Units sold 220 Materials requisitioned $780 $1,122 $2.997 Direct labor hours 143 459 Direct labor cost $1.430 54,114 34.498 Overhead is assigned on the basis of direct labor hours at a rate of $7.30 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: 242 1. Calculate the per-unit cost of Jobs 78 and 29. Round your answers to the nearest cent Job 78 Der unit Job 79 per unit 2. Compute the ending balance in the work in process inventory account. Round your answer to the nearest cent. Check My Work Previous All work saved Save and Exit Submit Assignment for Grading eBook Feedback Deck Wor 3. Prepare the journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job 79. The selling price is 140 percent of cost. Round your answers to the nearest cent. Completion of Finished Goods Jobs 78 & 79 Work in Process Sale of Job 79 (cost) Cost of Goods Sold Finished Goods Sale or Job 79 (sale) Accounts Receivable or cash Sales Revenue Ock My Wo F Deck My Won Check My Work