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

$\backslash$table$[[$Job$,$Direct Materials,Direct Labor,Machine Hours$],[$Job $765,$$$7,840,$$$2,352,28],[$Job $766,14,193,4,482,83]]$

Job $765$ produced $168$ units, and Job $766$ consisted of $415$ units.

Assuming that factory overhead is applied using machine hours at a rate of $$147$ per hour.

a$.$ Determine the balance on each job cost sheet.

Job $765$$

Job $766$$

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

Job $765$$

Job $766$$