Job cost sheet At the end of April Big Sky Remodel Construction had completed work (Jobs) 765 and 766, Individual job cost sheets reveal the following information Direct Labor S3,500 Machine Hours 27 Job Direct Materials Job No. 765 $5,670 ,900$4.775 Job No. 766 Job 765 produced 152 units, and 766 Job consisted of 250 units. Assuming that the default rate of overheads (predetermined overhead rate) is applied using machine hours at a rate of $200 per hour, determine: (a) balance sheets of work for each job costs, and (b) the cost per unit at the end of April