A job order cost sheet for Crane Company is shown below.

$\backslash$table$[[$Job No$.92,$For $2,000$ Units,,$],[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Beg$.$ bal. Jan. $1,6,300,7,000,4,900],[8,7,000,8,000,6,400],[12,2,600,4,000,3,200],[25,,19,000,14,500]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$15,900$