At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information:

Job	Direct Materials	Direct Labor	Machine Hours
Job 765	$8,120	$2,436	29
Job 766	12,825	4,050	75

Job 765 produced 174 units, and Job 766 consisted of 300 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $136 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	$