Ajob cost sheet for Sandhill Company is shown below. Job No. 92 For 2,000 Units Direct Materials Direct Labour Manufacturing Overhead Date Beginning Balance January 1 $ 4,168 $ 5,520 $ 2,760 8 6,270 12 9,130 6,391 25 2,340 27 4,130 2,891 12,778 18,780 12,042 Cost of completed job: Direct materials $ 12,778 Direct labour 18,780 Manufacturing overhead 12,042 Total cost $ 43,600 Unit cost ($ 43,600 = 2,000) $ 21.80 Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 (To assign materials to jobs) 31 (To assign labour to jobs) 31 (To assign manufacturing overhead) 31 (To record completion of job)