At the end of October, Bloom Company had completed Jobs 782 and 781. The individual job cost sheets reveal the following information:

Job	Direct Materials	Direct Labor	Machine Hours
Job No. 781	$5,670	$3,500	27
Job No. 782	$8,900	$4,775	44

Job 781 produced 152 units, and Job 782 consisted of 250 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $200 per hour, determine the (a) balance on the job cost sheets for each job, and (b) the cost per unit at the end of October.