At the end of April, Prichard Company had completed Jobs $50$ and $51.$ Job $50$ is for $500$ 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: $200$ units for Job $50$ at $$12$ per unit and $1,200$ units for Job $51$ at $$20$ per unit.

During April, Prichard Company accumulated $800$ hours of direct labor costs on Job $50$ and $1,200$ hours on Job $51.$ The total direct labor was incurred at a rate of $$24$ per direct labor hour for Job $50$ and $$22$ per direct labor hour for Job $51.$

The predetermined factory overhead rate is $$12\mathrm{.}00$ per direct labor hour.

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

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