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 $7.10 per direct labor hour, During March, Jobs 86 and 87 were completed and transferred to Finished Good 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. Colculate the per-unit cost of Jobs 88 and 87 . Round your answers to the nearest cent. Job86job87perunitperunit 2. Compute the ending balance in the work-in-process inventory account. Round your answer to the nearest cent