Job Costs, Ending Work in Process During March, ragon Company worked on three jobs. Data relating to these three jobs follow: ob 80 ob 79 160 160 $768 176 $2,816 Job 78 140 Units in each order Units sold Materials requisitioned Direct labor hours Direct labor cost $896 154 $1,848 $2,520 360 $3,528 Overhead is assigned on the basis of direct labor hours at a rate of $7.60 per direct labor hour. During March, Jobs 78 and 79 were completed and b 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 3ob 79per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent Y Check My Work 1. When a job is finished, manufacturing cost is computed by totaling direct materials, direct labor, and overhead on each job. If there are multipl total can be divided by the number of units to determine per-unit cost total can be divided by the number of units to determine per-unit cost 3. Prepare the journal entries refecting 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 Sale of Cost of Goods Sold Next