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 $10,640 $3,192 38 Job 766 13,167 4,158 77 Job 765 produced 228 units, and Job 766 consisted of 308 units. Assuming that factory overhead is applied using machine hours at a rate of $123 per hour. a. Determine the balance on each job cost sheet. Job 765$ 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$