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 210 240 210 Units sold 240 $1,638 $1,368 $2,415 Materials requisitioned Direct labor hours 231 264 357 Direct labor cost $3,234 $3,960 $3,284 Overhead is assigned on the basis of direct labor hours at a rate of $7.20 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 $ 31.12 per unit Job 79 30.12 per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent. 8,269.40 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. 13,764 Completion of Finished Goods Jobs 78 & 79 Work in Process 13,764 Sale of Job 79 (cost) Cost of Goods Sold 7,228.8 Finished Goods 7,228.8 Sale of Job 79 (sale) Accounts Receivable or Cash 7,951.68 X Sales Revenue 7,951.69 X