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 (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 31 (To record raw materials used) 31 31 31 (To record factory labor used) (To record manufacturing overhead) (To record job completed) Debit Credit