During August, Leming Inc. worked on two jobs. Data relating to these two jobs follow:

Overhead is assigned on the basis of direct labor hours at a rate of $11. During August, Job 64 was completed and transferred to Finished Goods. Job 65 was the only unfinished job at the end of the month.

Required:
1. Calculate the per-unit cost of Job 64.
2. Compute the ending balance in the work-in-process account.
3. Prepare the journal entries reflecting the completion and sale on account of Job 64. The selling price is 175 percent of cost.

Job 64 ob 65 Units in each order Units sold Materials requisitioned $3, Direct labor hours Direct labor cost 50 50 3,560 410 2 $785 583 $6,720 $9,328