At the end of April, Cavy Company had completed Job 766 and 765. According to the individual job cost sheets the information is as follows: Job Direct Materials Direct Labor Machine Hours Job 765 $6,440 $1,932 23 Job 766 10,773 3,402 63 Job 765 consisted of 138 units, and Job 766 consisted of 189 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $134 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 to the nearest cent. Job 765 $ Job 766 $