Job No. 92 Date Beg. bal. Jan. 1 8 12 25 27 Cost of completed job: Direct materials Direct labor Manufacturing overhead Total cost Unit cost ($53,260 + 2,000) Direct Materials 6,500 7,000 2,100 15,600 Direct Labor 7,000 9,600 4,400 21,000 $15,600 21,000 16,660 $53,260 $27 For 2,000 Units Manufacturing Overhead 5,320 7,776 3,564 16,660