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(1) what was the balance in Work in Process inventory on Jan. 1 if this was the only unifinshed job? (2) if manufacturing overhead is

(1) what was the balance in Work in Process inventory on Jan. 1 if this was the only unifinshed job?
(2) if manufacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each year? (round answers to 0 decimal place)
(3) prepare summary entries at Jan. 31 to record the current year's transactions pertaining to Job No. 92 image text in transcribed
Job No. 92 For 2,000 Units Direct Materials Direct Labor Manufacturing Overhead Date Beg. bal. Jan. 1 6,600 7,000 4.900 8 7,000 12 10,000 8,000 25 2,300 27 5,000 4,000 15,900 22,000 16,900 Cost of completed job: Direct materials $15,900 Direct labor 22,000 Manufacturing overhead 16,900 Total cost $54,800 Unit cost ($54,800 + 2,000) $27.40

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