At the end of August, Rothchild Company had completed Jobs 40 and 42. Job 40 is for 10,000 units, and Job 42 is for 11,000 units.The following data relate to these two jobs:On August 4, Rothchild Company purchased on account 12,000 units of raw materials at $14 per unit. On August 24, raw materials were requisitioned for production as follows: 5,000 units for Job 40 at $8 per unit and 6,200 units for Job 42 at $14 per unit.During August, Rothchild Company accumulated 3,500 hours of direct labor costs on Job 40 and 4,200 hours on Job 42. The total direct labor was incurred at a rate of $25.00 per direct labor hour for Job 40 and $23.50 per direct labor hour for Job 42.Rothchild Company estimates that total factory overhead costs will be $810,000 for the year. Direct labor hours are estimated to be 90,000.a. Determine the balance on the job cost sheets for Jobs 40 and 42 at the end of August.Job 40 $Job 42 $b. Determine the cost per unit for Jobs 40 and 42 at the end of August. If required, round your answers to two decimal places.Job 40 $Job 42 $

From the data given ; we can represents our given data in an imaginary table form and determine the balance on the job cost sheets for Jobs 40 and 42 at the end of August.

Let's have a go on that:

Particulars Job 40 Job 42

Raw material cost

(5000 units × $8 /unit) $40,000

(6200 units × $14 /unit) $ 86,800

Direct labor cost

(3,500 hours × $25 / labor hour) $87,500

(4,200 hours × $23.50 / labor hour) $98,700

Factory Overhead Cost

($810,000/ 90,000 labor hours)×3500 $31,500

hours

(($810,000/ 90,000 labor hours)×4200 $37,800

hours

Total cost $159000 $223300

Thus;

The balance of Job 40 = $159000

The balance of Job 42 = $223300

2.

Cost per unit = Total cost of the job / Number of Units produced

For Job 40; the cost per unit will be = $159000/ 10000

= $15.90 / unit

For Job 42; the cost per unit will be = $223300/ 11000

= $20.30 / unit

Thus;

The cost per unit for job 40 = $15.90 / unit

The cost per unit for job 42 = $20.30 / unit