At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information: Job Direct Labor Machine Hours Direct Materials $11,200 Job 765 $3,360 40 Job 766 10,944 3,456 64 Job 765 produced 240 units, and Job 766 consisted of 320 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $138 per hour. a. Determine the balance on the job cost sheets for each job. Job 765 14,570 X Job 766 22,475 x b. Determine the cost per unit at the end of April. Round your answers to the nearest cent. 95.86 x Job 765 S Job 766 89.90 x