Job Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data relating to these three jobs follow: Job 86 Job 87 Job 88 Units in each order 220 180 260 Units sold 180 Materials requisitioned $1,496 $972 $3,068 Direct labor hours 242 198 Direct labor cost $2,662 $2,772 390 $3,510 Overhead is assigned on the basis of direct labor hours at a rate of $7.10 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 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.