A job order cost sheet for Pharoah 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. $1,5,700,7,000,4,900],[8,7,000,,],[12,,10,000,8,500],[25,2,200,,],[27,,4,000,3,400],[,14,900,21,000,16,800]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$14,900$