uring March, Estes Company worked on three jobs. Data relating to these three jobs follow:

Job $86$ Job $87$ Job $88$

Units in each order $140210220$

Units sold $210$

Materials requisitioned $$952$ $$1,050$ $$2,442$

Direct labor hours $154231330$

Direct labor cost $$1,540$ $$3,003$ $$3,168$

Overhead is assigned on the basis of direct labor hours at a rate of $$9\mathrm{.}30$ 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:

Question Content Area

$1.$ Calculate the per$-$unit cost of Jobs $86$ and $87.$ Round your answers to the nearest cent.

Job $86$ $fill in the blank $6$f$3$ffbfcefeaf$8$c$\_1$

per unit

Job $87$ $fill in the blank $6$f$3$ffbfcefeaf$8$c$\_2$

per unit

$2.$ Compute the ending balance in the work$-$in$-$process inventory account. Round your answer to the nearest cent.

$fill in the blank $6$f$3$ffbfcefeaf$8$c$\_3$

Question Content Area

$3.$ Prepare the journal entries reflecting the completion of Jobs $86$ and $87$ and the sale of Job $87.$ The selling price is $130$ percent of cost$.$ Round your answers to the nearest cent.

Completion of

Jobs $86$ & $87$

$-$ Select $-$

$-$ Select $-$

Sale of

Job $87($cost$)$

$-$ Select $-$

$-$ Select $-$

Sale of

Job $87($sale$)$

$-$ Select $-$