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 Job 765 $10,920 Job 766 Job 765 consisted of 234 unlts, and Job 766 conslisted of 405 units Assuming that the predetermined overhead rate is applled by using machine hours at a rate of $127 per hour. a. Determine the balance on the job cost sheets for each job. Job 765 Job 766 b. Determine the cost per unit at the end of April. Round to the nearest cent Job 765 Job 766 Direct Labor $3,276 4,374 Machine Hours 39 81 Direct Materials 13,851