Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 4,000 4,800 3,360 8 4,800 222 12 6,400 5,120 25 1,600 27 3,200 2,560 10,400 14,400 11,040 Cost of completed job: Direct materials $10,400 Direct labor 14,400 Manufacturing overhead 11,040 Total cost $35,840 Unit cost ($35,840 + 2,000) $17.92 (a) On the basis of this data, answer the following questions.