ob Costs, Ending Work in Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: ob 78 ob 79 ob 80 200 180 180 $990 200 $3,000 220 Units in each order Units sold Materials requisitioned Direct labor hours Direct labor cost Overhead is assigned on the basis of direct labor hours at a rate of $8.40 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 $1,560 220 $3,000 $2,400 400 $3,300 1. Calculate the per-unit cost of Jobs 78 and 79. Round your answers to the nearest cent. ob 78 32.04 per unit Job 79 31.5 V per unit 2. Compute the ending balance in the work-in-process inventory account. 9,060