Could you please explain step by step how to resolve this problem? Please don't send me the one that is already posted, I want a new explanation.

Thank you.

At the end of the month, the M&M Company had completed Job Red and Job Yellow. The individual job cost sheets reveal the following information:

Job	Direct Materials	Direct Labor	Machine Hours
Job Red	$6,720	$2,016	24
Job Yellow	12,966	4,104	76

Job Red produced 144 units, and Job Yellow consisted of 228 units. Assuming that the predetermined overhead rate is applied by using machine hours at a rate of $142 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.