A job order cost sheet for Lowery Company is shown below
Date Direct Materials Direct Labor Manufacturing overhead
Beg Bal Jan 1 5,000 6,000 5,100
8 6,000
12 8,000 6,400
25 2,000
27 4,000 3,200
13,000 18,000 14,700
Cost of completed job: 13,000
Direct materials 18,000
Direct labor 14,700
total cost 45,700
Unit cost(45,700/2,000 22.85