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 6,000 7,000 4,900 8 7,000 12 10,000 8,500 25 25 2,500 27 4,000 3,400 15,500 21,000 16,800 Cost of completed job: Direct materials $15,500 Direct labor 21,000 Manufacturing overhead 16,800 Total cost $53,300 Unit cost ($53,300 2,000) $26.65