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	$5,670	$3,500	27
Job 766	8,900	4,775	44

Job 765 produced 152 units, and Job 766 consisted of 250 units.

Assuming that factory overhead is applied using machine hours at a rate of $200 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 ________________