At the end of August, Carrothers Company had completed Jobs $50$ and $56.$ Job $50$ is for $1,000$ units, and Job $56$ is for $200$ units.

The following data relate to these two jobs:

On August $4,$ raw materials were requisitioned for production as follows: $500$ units for Job $50$ at $$18$ per unit and $1,400$ units for Job $56$ at $$20$ per unit.

During August, Carrothers Company accumulated $400$ hours of direct labor costs on Job $50$ and $400$ hours on Job $56.$ The total direct labor was incurred at a rate of $$20$ per direct labor hour for Job $50$ and $$20$ per direct labor hour for Job $56.$

The predetermined factory overhead rate is $$13\mathrm{.}00$ per direct labor hour.

a$.$ Determine the balance on the job cost sheets for Jobs $50$ and $56$ at the end of August.

Job $50$$ $x$

Job $56$

b$.$ Determine the cost per unit for Jobs $50$ and $52$ at the end of August. If required, round your answers to the nearest cent.

Job $50.$

Job $56$$ $$