0 Chapter 16 Job Order Costing .a-n. ( I SHOW ME Hll'u'n' BE 16-5 Job costs 0b]. 2 At the end of May, Bergan Company had completed Jobs 200 and 305. Job 200 is for 2,390 units, and Job 305 is for 2,055 units. Using the data from BE 16-1, BE 16-2, and BE 16-4, de- termine (a) the balance on the job cost sheets for Jobs 200 and 505 at the end of May, and (b) the cost per unit for jobs 200 and 305 at the end of May