During March, Estes Company worked on three jobs. Data relating to these three jobs follow: Units in each order Units sold Job 86 170 - Materials requisitioned $1,054 Direct labor hours 187 Direct labor cost $2,805 Job 87 180 Job 88 210 180 - $1,026 198 $2,574 $2,184 357 $2,927 Overhead is assigned on the basis of direct labor hours at a rate of $7.50 per direct labor hour. During March, Jobs 86 and 87 were completed and transferred to Finished Goods Inventory. Job 87 was sold by the end of the month. Job 88 was the only unfinished job at the end of the month. Required: 1. Calculate the per-unit cost of Jobs 86 and 87. Round your answers to the nearest cent. Job 86 Job 87 $ per unit per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent.