At the end of June, Plowers Company had completed Jobs 30 and 32. Job 30 is for 6,000 units, and Job 32 is for 6,875 units. Using the data from Practice Exercises 17-1B, 17-2B, and 17-4B, determine (a) the balance on the job cost sheets for Jobs 30 and 32 at the end of June and (b) the cost per unit for Jobs 30 and 32 at the end of June.

Data from Practice Exercise 17-1B:

On June 3, Plowers Company purchased 8,000 units of raw materials at $10 per unit. On June 22, raw materials were requisitioned for production as follows: 2,400 units for Job 30 at $8 per unit and 2,600 units for Job 32 at $10 per unit.

Data from Practice Exercise 17-2B:

During June, Plowers Company accumulated 2,400 hours of direct labor costs on Job 30 and 3,000 hours on Job 32. The total direct labor was incurred at a rate of $22 per direct labor hour for Job 30 and $20 per direct labor hour for Job 32.

Data from Practice Exercise 17-4B:

Plowers Company estimates that total factory overhead costs will be $480,000 for the year. Direct labor hours are estimated to be 60,000.