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. Units in each order 130 170 Job 88. 200 Units sold 170 Materials requisitioned $936 $833 $2,040 Direct labor hours Direct labor cost 143 $1,859 187 $3,179 380 $3,572 Overhead is assigned on the basis of direct labor hours at a rate of $9.10 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 85 and 87. Round your answers to the nearest cent Job 86 Job 57 per unit per unit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent.