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 86 210 Job 87 200 Job 88 280 Units sold 200 Materials requisitioned Direct labor hours $1,344 $940 $3,220 231 220 532 Direct labor cost $2,772 $2,860 $4,682 Overhead is assigned on the basis of direct labor hours at a rate of $8.20 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. 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 86 & 87