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 Units in each order 240 230 230 Units sold 230 Materials requisitioned $1,536 $1.058 $2,484 Direct labor hours 264 253 345 Direct labor cost $3.432 $3,542 $2,760 Overhead is assigned on the basis of direct labor hours at a rate of $8.10 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 per unit Job 87 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 Sobs 86 and 37 and the sale of Job 8. The selling price is 140 percent of cost. Round your answers to the nearest cent. Completion of Jobs 368 87 Previous Next Decoros $5,542 $27760 3,452 Overhead is assigned on the basis of direct labor hours at a rate of $8.10 per direct labor hour. During March, Jobs 86 and 87 were completed and transferred to Finished Goods inventory, Job B7 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 per unit Job 87 per unit 2. Compute the ending balance in the work-in-process Inventory accountRound your answer to the nearest cent. 3. Prepare the journal entries reflecting the completion of Jobs 86 and 87 add the sale of Job 87. The selling price is 140 percent of cost. Round your answers to the nearest cent. Completion of Jobs B6 & 87 I Sale or Job 87 (cost) Sale of Job 87 (sale) a Previous Next Check My Work All work saved Save and Exit Submit Assignment for Grading