At the end of April, Cavy Company had completed Jobs 766 and 765. The individual fob cost sheets reveal the following information: Job Direct Labor Machine Hours Job 765 Direct Materials $11,200 10,602 40 Job 766 $3,360 3,348 62 Job 765 produced 240 units, and Job 766 consisted of 186 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $131 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