Costs, Ending Work in Process During March, Estes Company worked on three jobs. Data felating to these three jobs follow: Uvernead is assigned on the basis of direct labor hours at a rate of $7.10 per direct labor houe. During March, Jobs 86 and 87 were completed and transferred to Finished Goods Invent Job 87 was sold by the end of the month. Job 88 was the only unfinished job at the end of the manth. Requiredt 1. Caiculate the per-unit cost of 30b586 and 87 . Round your answers to the nearest cent. 2. Compute the ending baiance in the work-in-process itiventory account, Round your answer to the nearest cent. Festown T Creck My wisk 1. When a job is finished, manufacturing cost is camputed by totalling direct materials, direct tabot, and overhead on each job. If there are multiple unis, the grand tocal can be divided by the number of units to determine per-unit cost. 2. The balance in Work in Process can be computed by summing the costs of all incomplete jabs