At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information: Direct Labor Job Job 765 Job 766 Direct Materials $8,400 $2,520 3,672 Machine Hours 30 68 11,628 Job 765 produced 180 units, and Job 766 consisted of 204 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $94 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