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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 Direct Materials Direct Labor Machine Hours

Job No$.765$ $$9,520$ $$2,85634$

Job No$.76610,4313,29461$

Job $765$ consisted of $204$ units, and Job $766$ consisted of $183$ units.

Assuming that the predetermined factory overhead rate is applied by using machine hours at a rate of $$151$ per hour.

a$.$ Determine the balance on the job cost sheets for each job.

Job $765$ $fill in the blank $1$

Job $766$ $fill in the blank $2$

b$.$ Determine the cost per unit at the end of April. Round your answers to the nearest cent.

Job $765$ $fill in the blank $3$

Job $766$ $fill in the blank $4$