Job Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data relating to these three jobs follow: Overhead is assigned on the basis of direct labor hours at a rate of $8.40 per direct fabor 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. \begin{tabular}{cc|c} Job 86 & $ & per unit \\ Job 87 & $ & per unit \end{tabular} 2. Compute the ending balance in the work-in-process inventory account