At the end of April, Cavy Company had completed Jobs 766 and 765. According to the individual job cost sheets the information is as follows:

Job Direct Materials Direct Labor Machine Hours

Job 765 $10,080 $3,024 36

Job 766 $14,877 $4,698 87

Job 765 consisted of 216 units, and Job 766 consisted of 261 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $137 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 to the nearest cent.

Job 765 $ ______

Job 766 $ ______