At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information:

JobDirect MaterialsDirect LaborMachine Hours

Job 765$10,920 $3,276 39

Job 76614,706 4,644 86

Job 765 produced 234 units, and Job 766 consisted of 344 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $135 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 your answers to the nearest cent.

Job 765$

Job 766$