At the end of April, Darling Company had completed Jobs 50 and 51. Job 50 is for 200 units, and Job 51 is for 500 units.
The following data relate to these two jobs:
On April 20, raw materials were requisitioned for production as follows: 600 units for Job 50 at $20 per unit and 900 units for Job 51 at $20 per unit.
During April, Darling Company accumulated 300 hours of direct labor costs on Job 50 and 1,100 hours on Job 51. The total direct labor was incurred at a rate of $14 per direct labor hour for Job 50 and $22 per direct labor hour for Job 51.
The predetermined factory overhead rate is $11.00 per direct labor hour.
Determine the cost per unit for Jobs 50 and 51 at the end of April. Round all answers to the nearest whole cent.