At the end of April, Darling Company had completed Jobs 50 and 51. Job 50 is for 10,000 units, and Job 51 is for 12,500 units. Using the data from Practice Exercises 17-1A, 17-2A, and 17-4A, determine (a) the balance on the job cost sheets for Jobs 50 and 51 at the end of April and (b) the cost per unit for Jobs 50 and 51 at the end of April.

Data from Practice Exercises 17-1A:

On April 8, Darling Company purchased 65,000 units of raw materials at $7 per unit.  On April 20, raw materials were requisitioned for production as follows: 26,000 units for Job 50 at $6 per unit and 30,000 units for Job 51 at $7 per unit.

Data from Practice Exercises 17-2A:

During April, Darling Company accumulated 12,000 hours of direct labor costs on Job 50 and 15,000 hours on Job 51. The total direct labor was incurred at a rate of $21.50 per direct labor hour for Job 50 and $24 per direct labor hour for Job 51.

Data from Practice Exercises 17-4A:

Darling Company estimates that total factory overhead costs will be $750,000 for the year. Direct labor hours are estimated to be 300,000.