A job order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Direct Materials Date Direct Labor Manufacturing Overhead Beg. bal. Jan. 1 6,300 7,000 4,900 8 7,000 12 8,000 6,400 25 2,600 27 4,000 3,200 15,900 19,000 14,500 Cost of completed job: Direct materials $ 15,900 Direct labor 19,000 Manufacturing overhead 14,500 Total cost $ 49,400 Unit cost ($ 49,400 2,000) $24.70 Question 6 of 7 -73 Date Account Titles and Explanation Debit Credit Jan. 31 (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) 31 (To record job completed) Textbook and Media