=+PE 19-4B Applying factory overhead obj. 2 EE 19-4 p. 864 At the end of May, Thomson Company had completed Jobs 70 and 71. Job 70 is for 8,000 units, and Job 71 is for 10,000 units. Using the data from Practice Exercises 19-1A, 19-2A, and 19-4A, determine

(a) the balance on the job cost sheets for Jobs 70 and 71 at the end of May and

(b) the cost per unit for Jobs 70 and 71 at the end of May.