Overhead is assigned on the basis of direct labor hours at a rate of 58.00 per direct labar houk 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. 2. Compute the ending balance in the work-in-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 Job 79 . The selling price is 130 percent of cost. Round your answers to the nearest cent. Completion of Jobs 78&79 Sale of x Job 79 (sale) x