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

sheets reveal the following information:

Job $765$ produced $156$ units, and Job $766$ consisted of $258$ units.

Assuming that factory overhead is applied using machine hours at a rate of $$148$ per hour.

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

Job $765$$

Job $766$$

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

nearest cent.

Job $765$$

Job $766$$