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	$5,600	$1,680	20
Job 766	$12,483	$3,942	73

Job 765 consisted of 120 units, and Job 766 consisted of 219 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $129 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	$