Job Cost Sheet Date Initiated Job Number 5-Dec Date completed Table with table top & legs 26-Dec Item Direct Matarials Direct Labor Manufacturing Overhead Amount Hours Rate Amount Hours Rate Amount $25 $150 6 $550 $3,300 Cost Summary Direct Materials 4,300.00 $150 Direct Labor Manufacturing overhead $3,300 7,750.00 Total Product Cost 7,750.00 Unit Product Cost