At the end of May, Lockmiller Company had completed Jobs 275 and 310 . Job 275 is for 5,000 units, and Job 310 is for 2,000 units. The following data relate to these two jobs: Lockmiller Company estimates that total factory overhead costs will be $867,000 for the year. Direct labor hours are estimated to be 102,000 . a. Determine the balance on the job cost sheets for Jobs 275 and 310 at the end of May. Job 275$ Job 310 q b. Determine the cost per unit for Jobs 275 and 310 at the end of May. If required, round your answers to two decimal places. Job 275$