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: On May 7, Lockmiller Company purchased on account 12,000 units of materials at $6 per unit. During May, raw materials were requisitioned for production as follows: 8,400 units for Job 275 at $6 per unit and 2, 150 units for Job 310 at $4 per unit. During May, Lockmiller Company accumulated 1,900 hours of direct labor costs on Job 275 and 2,600 hours on Job 310. The total direct labor was incurred at a rate of $34 per direct labor hour for Job 275 and $26 per direct labor hour for Job 310. 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 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 Job 310