At the end of April, Cavy Company had completed Job 766 and 765. According to the individual job cost sheets the information is as follows:

Job	Direct Materials	Direct Labor	Machine Hours
Job 765	$11,200	$3,360	40
Job 766	10,773	3,402	63

Job 765 consisted of 240 units, and Job 766 consisted of 315 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $100 per hour.

a. Determine the balance on the job cost sheets for each job.

Job 765	$fill in the blank 1
Job 766	$fill in the blank 2

b. Determine the cost per unit at the end of April. Round to the nearest cent.

Job 765	$fill in the blank 3
Job 766	$fill in the blank 4