Ajob order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Direct Materials Direct Labor Manufacturing Overhead Date Beg. bal. Jan. 1 7,000 6,980 4,886 8 6,980 12 9,600 7.200 25 2,500 27 4.800 3,600 16,480 21,380 15,686 Cost of completed job: Direct materials $ 16,480 Direct labor 21,380 Manufacturing overhead 15,686 Total cost $53,546 Unit cost ($ 53,546 = 2,000) $ 26.77 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)