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	$6,160	$1,848	22
Job 766	10,260	3,240	60

Job 765 consisted of 132 units, and Job 766 consisted of 300 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $95 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	$