During March, Aragon Company worked on three jobs. Data relating to these three jobs follow:

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. Calculate the per-unit cost of Jobs 78 and 79.
2. Compute the ending balance in the work-in-process inventory account.
3. Prepare the journal entries reflecting the completion of Jobs 78 and 79 and the sale of Job
79. The selling price is 140 percent of cost.

Job 79 180 180 S 990 200 $3,000 Job 78 Job 80 Units in each order Units sold Materials requisitioned Direct labor hours Direct labor cost 200 220 $1,560 220 $3,000 $2,400 400 $3,300