$\backslash$table$[[$Beg$.$ bal.Jan. $1,5,500,7,000,4,900],[8,7,000,,],[12,,8,000,6,800],[25,2,400,,],[27,,4,000,3,400],[,14,900,19,000,15,100]]$

Cost of completed job:

$\backslash$table$[[$Direct materials,$$14,900$