The corrected text is as follows:
A job order cost sheet for Pharoah Company is shown below.
Job No. 92
For 2,000 Units
Direct Materials
Direct Labor
Manufacturing Overhead
Date
Beg. bal. Jan. 1
5,100
7,000
4,900
8
7,000
12
8,000
6,000
25
2,100
27
4,000
3,000
14,200
19,000
13,900
Cost of completed job:
Direct materials
$14,200
Direct labor
$19,000
Manufacturing overhead
$13,900
Total cost
$47,100
Unit cost ($47,100 / 2,000)
$23.55