At the end of April, Cavy Company had completed Jobs 766 and 765. The individual job cost sheets reveal the following information: 
Job 765 produced 152 units, and Job 766 consisted of 250 units.Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $200 per hour, determine the (a) balance on the job cost sheets for each job and (b) the cost per unit at the end of April.
Definitions:
Radioactive Materials
Substances that emit radiation as a result of nuclear decay, used in a variety of applications but also associated with health risks.
Radioactivity
The process by which atoms emit energy in the form of particles or electromagnetic waves due to the decay of their unstable nuclei.
Phosphorescence
A type of photoluminescence related to fluorescence, but in which a material emits light for a longer period after the initial excitation energy is supplied.
Chemiluminescence
The emission of light (luminescence) as a result of a chemical reaction without the need for external light sources.
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