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 $152$ units, and Job $766$ consisted of $250$ units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $ $200$ 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 $766$ $ $]/$r$/$n At the end of April, Cavy Company had completed Job $766$ and $765.$ According to the individual job cost sheets the information is as follows: Job $765$ consisted of $204$ units, and Job $766$ consisted of $400$ units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $ $114$ 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 $766$ $ $]$