At the end of May, Bergan Company had completed Jobs 200 and 305 . Job 200 is for 2,390 units, and Job 305 is for 2,053 units. The following data relate to these two jobs: Bergan Company estimates that total factory overhead costs will be $620,000 for the year. Direct labor hours are estimated to be 80,000 . a. Determine the balance on the job cost sheets for Jobs 200 and 305 at the end of May. Job 200 : x Job 305 b. Determine the cost per unit for Jobs 200 and 305 at the end of May. If required, round your answers to two decimal places. Job 200 : x Job 305 \& x Feodback V Check My Wark a. The job cost sheet summarizes the direct materials, direct labor and factory overhead assigned to the job. b. The total cost for each job should be assigned to the units completed for each job