A job order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 5,200 7,400 5,550 8 7,400 12 8,700 7,221 25 3,100 27 4,300 3,569 15,700 20,400 16,340 Cost of completed job: Direct materials $15,700 Direct labor 20,400 Manufacturing overhead 16,340 Total cost $52,440 Unit cost ($52,440 + 2,000) $26.22