At the end of April, Cavy Company had completed Jobs 765 and 766. The individual job cost sheets reveal the following information: \begin{tabular}{lccc} Job & Direct Materials & Direct Labor & Machine Hours \\ \hline Job No. 765 & $8,120 & $2,436 & 29 \\ Job No. 766 & 14,022 & 4,428 & 82 \end{tabular} Job 765 consisted of 174 units, and Job 766 consisted of 328 units. Assuming that the predetermined factory overhead rate is applied by using machine hours at a rate of $104 per hour. a. Determine the balance on the job cost sheets for each job. \begin{tabular}{ll} Job 765 & $ \\ Job 766 & $ \end{tabular} b. Determine the cost per unit at the end of April. Round your answers to the nearest cent. 306765 Job766 \&