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 Job 766 $8,120 14,364 Direct Labor $2,436 Machine Hours 29 4,536 84 Job 765 produced 174 units, and Job 766 consisted of 252 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $137 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 In the manufacture of 9,000 units of a product, direct materials cost incurred was $172,200, direct labor cost incurred was $110,400, and applied factory overhead was $43,300. What is the total conversion cost? Da. $153,700 Ob. $43,300 Oc. $172,200 Od. $325,900