$\backslash$table$[[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]],\backslash$table$[[$Manufacturing$],[$Overhead$]]],[$Beg$.$ bal. Jan. $1,5,200,7,000,4,900],[8,7,000,6,000,5,100],[12,,,],[25,2,300,4,000,3,000],[27,,17,000,13,000]]$

$\backslash$table$[[$Cost of completed job:$],[$Direct materials,$$14,500$