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 Job 765 Job 766 $8,680 10,944 Direct Labor $2,604 3,456 Machine Hours 31 64 Job 765 produced 186 units, and Job 766 consisted of 256 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 your answers to the nearest cent. Job 765 Job 766