Job Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data relating to these three jobs follow Units in each order Job 86 130 Job 87 Job 88 230 270 Units sold 230 Materials requisitioned $780 Direct labor hours Direct labor cost 143 $1,7161 $1,334 253 $4,048 $2,727 432 $4,147 Overhead is assigned on the basis of direct labor hours at a rate of $8.90 per direct labor hour During March, Jobs 86 and B7 were completed and transferred to Finished Goods Inventory Job 07 wes sold by the end of the month. Job B 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 Be Job 87 28.99 per unit 33.19 per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent. 10,718.00 3. Prepare the journal entries reflecting the completion of Jobs 86 and 87 and the sale of Job 87. The selling price is 140 percent of cost. Round your answers to the nearest cent Completion of Jobs 86687 Finished Goods Sale of Job 87 (cost) Work in Process Cost of Goods Sold Finished Goods Sale of Accounts Receivable or Cash 10,687.18 Job 87 (sale) Sales Revenue 10,687.18