(Appendix 4A) Unit Cost, Ending Work in Process, Journal Entries Instructions Chart of Accounts Calculations Journal Instructions During August, Leming Inc. worked on two jobs. Data relating to these two jobs follow: Units in each order Units sold Job 64 Job 65 50 80 50 $3,560 S785 410583 $6,720 $9,328 Materials requisitioned Direct labor hours Direct labor cost 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 Aug. 31 journal entries reflecting the completion and sale on account of Job 64. The selling price is 175% of cost. Refer to the chart of accounts for account titles. Round all journal entry amounts to the nearest dollar