A job order cost sheet for Cullumber 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. $1,5,900,7,000,4,900],[8,7,000,,],[12,,8,000,6,000],[25,2,400,4,000,3,000],[,15,300,19,000,13,900]]$

$\backslash$table$[[\backslash$table$[[$Cost of completed job:$]]],[$Direct materials,$$15,300$