Unit Cost, Ending Work-in-Process Inventory, Journal Entries During August, Skyler Company worked on three jobs. Data reiating to these three jobs follow: Overhead is assigned on the basis of direct labor hours at a rate of $2.30 per direct labor hour. During August, Jobs 39 and 40 were completed and transferred to Finished Goods Inventory. Job 40 was sold by the end of the month. Job 41 was the only unfinished job at the end of the month. Required: 1. Calculate the perunit cost of Jobs 39 and 40 , Round unit costs to nearest cent. 3. Prepare the journal entries reflecting (a.) the completion of Jobs 39 and 40 and (b.) the sale of Job 40 . Make the entry to record the cost of Job 40 first, followed by the entry to record the revenue from its sale. The selling price is 150 percent of cost. a