A job order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Date Direct Materials Direct Manufacturing Labor Overhead Beg. bal. Jan. 1 5,200 7,000 4,900 12 8222 7,000 10,000 8,000 25 2,900 27 5,000 4,000 15,100 22,000 16,900 Cost of completed job: Direct materials $15,100 Direct labor 22,000 Manufacturing overhead 16,900 Total cost $54,000 Unit cost ($54,000+ 2,000) $27.00 (a) On the basis of the foregoing data, answer the following questions.