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	$8,400	$2,520	30
Job 766	$10,944	$3,456	64

Job 765 consisted of 180 units, and Job 766 consisted of 256 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $140 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 =	$