A job order cost sheet for Sheridan Company is shown below.

$\backslash$table$[[$Job No$.92,$For $2,000$ Units$],[$Date$,$Mirect,$\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Beg$.$ bal. Jan. $1,7,000,7,000,4,900],[8,7,000,,],[12,,7,000,5,600],[25,2,300,,],[27,,4,000,3,200]]$

Cost of completed iob:

$\backslash$table$[[$Direct materials,$$16,300$