During October, Johnson 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 $7 per direct labor hour. During October, Jobs 42 and 43 were completed and transferred to finished goods inventory. Job 43 was sold by the end of the month. Job 44 was the only unfinished job at the end of the month.

Required:
1. Calculate the per-unit cost of Jobs 42 and 43.
2. Compute the ending balance in the work-in-process inventory account.
3. Prepare the journal entries reflecting the completion of Jobs 42 and 43 and the sale of Job 43. The selling price is 150 percent ofcost.

Job 42 Job 43 Job 44 Units in cach order Units sold Materials requisitioned Direct labor hours Direct labor cost 110 200 200 $740 300 $3,600 165 $560 260 $3,120 $1,600 500 $6,000