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

$\backslash$table$[[$Job No$.92,\backslash$table$[[$For $2,000$ Units$],[$Manufacturing$],[$Overhead$]]],[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]]],[$Beg$.$ bal. Jan. $1,5,100,7,000,4,900],[8,7,000,,],[12,,8,000,6,000],[25,2,100,,4],[27,,4,000,3,000],[14,200,19,000,13,900]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$14,200$