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

Job	Direct Materials	Direct Labor	Machine Hours
Job No. 765	$10,360	$3,108	37
Job No. 766	14,877	4,698	87

Job 765 consisted of 222 units, and Job 766 consisted of 261 units.

Assuming that the predetermined factory overhead rate is applied by using machine hours at a rate of $106 per hour.

a. Determine the balance on the job cost sheets for each job.

Job 765	$fill in the blank 1
Job 766	$fill in the blank 2

b. Determine the cost per unit at the end of April. Round your answers to the nearest cent.

Job 765	$fill in the blank 3
Job 766	$fill in the blank 4