At the end of April, Ingram Company had completed Jobs 50 and 51. Job 50 is for 1,000 units, and Job 51 is for 200 units.

The following data relate to these two jobs:

On April 20, raw materials were requisitioned for production as follows: 700 units for Job 50 at $20 per unit and 900 units for Job 51 at $18 per unit.

During April, Ingram Company accumulated 700 hours of direct labor costs on Job 50 and 1,000 hours on Job 51. The total direct labor was incurred at a rate of $22 per direct labor hour for Job 50 and $24 per direct labor hour for Job 51.

The predetermined factory overhead rate is $11.00 per direct labor hour.

a. Determine the balance on the job cost sheets for Jobs 50 and 51 at the end of April.

Job 50	$fill in the blank 1
Job 51	$fill in the blank 2

b. Determine the cost per unit for Jobs 50 and 51 at the end of April. Round all answers to the nearest whole cent.

Job 50	$fill in the blank 3
Job 51	$fill in the blank 4