Exercise 5.11 (Algorithmic) Job Costs, Ending Work in Process During March, Aragon Company worked on three jobs. Data relating to these three jobs follow: Job 78 Job 79 Job 80 Units in each order 300 250 160 Units sold 160 $1,750 Materials requisitioned $3,330 $896 176 Direct labor hours 275 540 $4,752 Direct labor cost $3,850 $2,640 Overhead is assigned on the basis of direct labor hours at a rate of $9.20 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. Round your answers to the nearest cent Job 78 per unit Job 79 per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent