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At the end of April, Cavy Company had completed Jobs 765 and 766 . The individual job cost sheets reveal the following information: Job 765 consisted of 198 units, and Job 766 consisted of 261 units. Assuming that the predetermined factory overhead rate is applied by using machine hours at a rate of $135 per hour. a. Determine the balance on the job cost sheets for each job. Job 765 Job 766 $ $ b. Determine the cost per unit at the end of April. Round your answers to the nearest cent. Job 765 Job 766