Practice Exercine 01 A job arder cost sheet for Rym Conspany is shown below. Job No. 92 For ,000 Tnits Direct Drect Mannfachering Date Beg bal. Jam.1 5,000 6,000 4,200 6,400 3,200 8 6,000 12 8,000 25 2,000 27 4,000 13,000 18,000 13 Cost of completed job: Direct materials $13,000 18,000 13,800 $44,800 $22.40 Direct labor Manufacturing overhead Total cost Unit cost ($44,800+2,000) (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92 (Credit account titles are auowuncally indented when amount s ertered Do not indent manually Date Account Titles and Explanation Jan. 31 Debit Credit (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) 31 To record tob completed)