# Determine the cost per unit.

Job CostsAt the end of February, Gross Company had completed Jobs 60 and 61. Job 60 is for 25,000 units, and Job 61 is for 32,000 units.The following data relate to these two jobs:On February 8, Gross Company purchased on account 72,000 units of raw materials at \$8 per unit. On February 19, raw materials were requisitioned for production as follows: 32,000 units for Job 60 at \$7 per unit and 37,000 units for Job 61 at \$8 per unit.During February, Gross Company accumulated 15,000 hours of direct labor costs on Job 60 and 18,000 hours on Job 61. The total direct labor was incurred at a rate of \$24.00 per direct labor hour for Job 60 and \$26.50 per direct labor hour for Job 61.Gross Company estimates that total factory overhead costs will be \$2,200,000 for the year. Direct labor hours are estimated to be 400,000.a. Determine the balance on the job cost sheets for Jobs 60 and 61 at the end of February. (Explain how you got to those numbers)Job 60\$ ___________Job 61\$ ___________b. Determine the cost per unit for Jobs 60 and 61 at the end of February. If required, round your answers to two decimal places. (Explain how you got to those numbers)Job 60\$ ___________Job 61\$ ___________