At the end of the month, the M&M Company had completed Job Red and Job Yellow. The individual job cost sheets reveal the following information:

Job Direct Materials Direct Labor Machine Hours

Job Red $6,720 $2,016 24

Job Yellow 12,966 4,104 76

Job Red produced 144 units, and Job Yellow consisted of 228 units.

Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $142 per hour, determine the (a) balance on the job cost sheets for each job and (b) the cost per unit at the end of April.

Job Red

Job Yellow

Determine the cost per unit at the end of April (rounded to the nearest dollar).

Job Red

Job Yellow