A job order cost sheet for Lowry Company is shown below. Job No. 92 For 2,000 Units Date Direct Materials Direct Labor Manufacturing Overhead Beg. bal. Jan. 1 4,600 6,500 5,005 8 6,300 12 8,000 6,560 25 2,000 27 3,600 2,952 12,900 18,100 14,517 Cost of completed job: Direct materials $12,900 Direct labor 18,100 Manufacturing overhead 14,517 Total cost $45,517 Unit cost ($45,517 2000) $22.76

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

Job No. 92								For 2,000 Units
Date			Direct Materials			Direct Labor		Manufacturing Overhead
Beg. bal. Jan.	1		4,600			6,500		5,005
	8		6,300
	12					8,000		6,560
	25		2,000
	27					3,600		2,952
			12,900			18,100		14,517
Cost of completed job:
Direct materials								$12,900
Direct labor								18,100
Manufacturing overhead								14,517
Total cost								$45,517
Unit cost ($45,517