A job order cost sheet for Carla Vista Company is shown below. Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 6,400 7,000 4,900 8 7,000 12 10,000 7,500 22 25 2,800 27 4,000 3,000 16,200 21,000 15,400 Cost of completed job: Direct materials $16,200 Direct labor 21,000 Manufacturing overhead 15,400 Total cost $52,600 Unit cost ($52,600 + 2,000) $26.30