Job No. 92 Direct Materials For 2,000 Units Manufacturing Overhead Direct Labor Date Beg. bal.Jan. 1 6,000 6.100 6.000 4.200 8 9.000 12 25 7,200 2.100 27 5.000 20.000 4,000 15,400 14,200 Cost of completed job: Direct materials Direct labor Manufacturing overhead Total cost Unit cost ($49.600 + 2,000) $14,200 20,000 15,400 $49,600 $24.80 Date Aca Account Titles and Explanation Debit Credit Jan. 31 Work In Process Inventory Qu Acce Raw Materials inventory (To record raw materials used) Work in Process Inventory Qu Acce 31 14,000 14,000 Factory Labor (To record factory labor used) Qu 31 Work in Process inventory Qur Manufacturing Overhead (To record manufacturing overhead) Finished Goods Inventory 31 Work in Process inventory (To record job.completed)