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Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 5,100 6,000 4,200 8 6,000 222 6,400

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Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 5,100 6,000 4,200 8 6,000 222 6,400 4,800 2,100 3,600 2,700 13,200 16,000 11,700 Cost of completed job: Direct materials $13,200 Direct labor 16,000 Manufacturing overhead 11,700 Total cost $40,900

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