At the end of April, Cavy Company had completed Jobs 766 and 765. According to the individual job cost sheets the information is as follows: Job Direct Materials $8,680 $15,219 Direct Labor Machine Hours 31 89 Job 765 Job 766 Job 765 consisted of 186 units, and Job 766 consisted of 356 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $115 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 $2,604