At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information: Job Job 765 Direct Materials Direct Labor Machine Hours Job 766 $7,840 10,773 $2,352 28 3,402 63 Job 765 produced 168 units, and Job 766 consisted of 189 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 your answers to the nearest cent. Job 765 Job 766 On April 1, 10,000 shares of $6 par common stock were issued at $24, and on April 7, 5,000 shares of $60 par preferred stock were issued at $106. Journalize the entries for April 1 and 7. If an amount box does not require an entry, leave it blank. Apr. 1 Apr. 7