23. At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information:

Job	Direct Materials	Direct Labor	Machine Hours
Job 765	$5,670	$3,500	27
Job 766	8,900	4,775	44

Job 765 produced 152 units, and Job 766 consisted of 250 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $200 per hour, determine the (a) balance on the job cost sheets for each job and (b) the cost per unit at the end of April.