$\backslash$table$[[$Job No$.92,\backslash$table$[[$For $2,000$ Unit:$],[$Manufacturing$],[$Overhead$]]],[$Date$,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Direct$],[$Labor$]]],[$Beg$.$ bal. Jan. $1,6,100,6,000,4,200],[6,000,,],[,9,000,7,200],[2,100,,],[,5,000,4,000],[14,200,20,000,15,400]]$

$\backslash$table$[[$Cost of completed job:,$],[$Direct materials,$$14,200$