Job 88 220 Exercise 5-11 Job Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data relating to these three jobs follo Job 86 Job 87 Units in each order 200 180 Units sold 180 Materials requisitioned $3,560 $ 950 $2,400 Direct labor hours 220 180 Direct labor cost $4,400 $3,600 $8,000 Overhead is assigned on the basis of direct labor hours at a rate of $8.40 per direct labor hos During March, Jobs 86 and 87 were completed and transferred to Finished Goods Invente Job 87 was sold by the end of the month. Job 88 was the only unfinished job at the end of month. 400 Required: 1. Calculate the per-unit cost of Jobs 86 and 87. 2. Compute the ending balance in the work-in-process inventory account. 3. Prepare the journal entries reflecting the completion of Jobs 86 and 87 and the sale of].br The selling price is 150 percent of cost