Job Costs, Ending Work in Process During March, Estes Company warked on three jobs. Data retabing to these three fobs follow: Overhead is assigned on the bass of direct iabor hours at a rate of $8.60 per direct labor hour. During March. Jobs 86 and a7 were campiend and tranaferred to Finished Geods Inventory, Job 87 was sold by the end of the menth. Job lid was the ofily unhnished yob at the and of the menth. Requir ted 1. Calculate the per-unit cost of Jobs 86 and 87 , Round your answers to the nearest cent. 2. Cempute the ending balance in the work-in-process inventory account, Round your answer to the nearest cent. 1. Calculate the Der-unit cost of Jobs 66 and 87 . Round your answers to the nearest cent. 3008610087 per unit per unit 2. Compute the endirig belance in the work-in-process inventery account. Round your answer to the aearest cent. 3. Prepare the joumbl entries reflecting the completbe of Jobs 86 and 87 and the saie of Job 87 . The seiling price is 130 peront of cost. Round yaur answers to the nearest cert