A) Determine the balance on the job cost sheets for jobs 200 and 305 at the end of may. Company purchased account 10,000 the raw materials at $8. 7500 units for job 200 at $8 per unit and 1480 units for job 305 at $5 B) determine the cost per unit for jobs 200 and 305 at end of may round answers to two decimal places. Company accumulated 2,500 hours direct labor costs for job 200 3,000 and 305 . Total direct labor incurred at a $28 per direct labor hour job 200 and $24 per direct labor hour for job 305. The estimates that total factory overhead costs will be $620,000 for the year. Direct labor hours are estimated to he 80,000.