Job Costs

At the end of August, Carrothers Company had completed Jobs 50 and 56. Job 50 is for 200 units, and Job 56 is for 1,000 units.

The following data relate to these two jobs:

On August 4, raw materials were requisitioned for production as follows: 200 units for Job 50 at $14 per unit and 900 units for Job 56 at $20 per unit.

During August, Carrothers Company accumulated 300 hours of direct labor costs on Job 50 and 1,000 hours on Job 56. The total direct labor was incurred at a rate of $12 per direct labor hour for Job 50 and $18 per direct labor hour for Job 56.

The predetermined factory overhead rate is $7.00 per direct labor hour.

a. Determine the balance on the job cost sheets for Jobs 50 and 56 at the end of August.

Job 50	$fill in the blank 1
Job 56	$fill in the blank 2

b. Determine the cost per unit for Jobs 50 and 52 at the end of August. If required, round your answers to the nearest cent.