6-25 Appendix Problem: Unit Cost; Ending Work in Process; Journal Entries LO2, LOS During August, Pamell, Inc., worked on two jobs. Data relating to these two jobs follow: Job #64 Job #65 Units in each order 50 100 Units sold 50 Materials requisitioned $1,240 $985 Direct labor hours 410 583 Direct labor cost $6,150 $8,745 Chapter 6 / Job-Order and Process Costing 261 Overhead is assigned on the basis of direct labor hours at a rate of $12. 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 160 percent of cost