Practice Exercise 1 A job order cost sheet for Ryan Company is shown below Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal Jan. 1 8 12 25 27 5,000 6,000 4,200 6,000 8,000 6,400 2,000 4,000 13,000 18,000 3,200 13,800 Cost of completed job: Direct materials Direct labor Manufacturing overhead $13,000 18,000 13,800 $44,800 $22.40 Total cost Unit cost ($44,800 2,000)