$5.$ Job costs $815$ At the end of April, Almerinda Company had completed Jobs $50$ and $51.$ Job $50$ is for $23,040$ units, and Job $51$ is for $26,000$ units. Using the data from Exercises $1$ through $4,$ 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