At the end of April, Cavy Company had completed Jobs $766$ and $765.$ The individual job cost sheets reveal the following information:

Job Direct Materials Direct Labor Machine Hours

Job $765$ $$8,680$ $$2,60431$

Job $76614,8774,69887$

Job $765$ produced $186$ units, and Job $766$ consisted of $261$ units.

Assuming that factory overhead is applied using machine hours at a rate of $$160$ per hour.

a$.$ Determine the balance on each job cost sheet.

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

Job $766$ fill in the blank $2$ of $2$$

b$.$ Determine the cost per unit for each job at the end of April. Round your answers to the nearest cent.

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

Job $766$ fill in the blank $2$ of $2$$