Job Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data relating to these three jobs follow Job 86 Units in each order 160 Job 57 170 Job 88 340 Units sold 170 Materials requisitioned $1,184 Direct labor hours 176 Direct labor cost $2,112 $884 107 $3,179 $3,604 570 14.971 Overhead is assigned on the basis of direct labor hours at a rate of $0.10 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 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 36 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. Sale of Job 87 (cost) 3. Prepare the journal entries reflecting the completion of Jobs 06 and 87 and the sale of Job 87. The selling price is 130 percent of cost. Round your answers to the nearest cent. Completion of Jobs 86 & 87 Sale of Job 87 (sale) 0 0 0 0 0 0