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 86 100 Job 87 220 Job 88 240 Units sold 220 Materials requisitioned $700 $1,276 $2,472 Direct labor hours Direct labor cost 110 $1,320 242 456 $3,388 $3,648 Overhead is assigned on the basis of direct labor hours at a rate of $7.60 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. Sale of Job 87 (cost) 3. Prepare the journal entries reflecting the completion of Jobs 86 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)