A job cost sheet for Rolen Company is shown below: Job No. 92 Date Beginning Balance Cost of completed job: Direct materials Direct labour Manufacturing overhead Total cost Unit cost ($44,000 + 2,000) Instructions January 1 8 12 25 27 Direct Materials $3.925 6,000 2,000 11,925 Direct Labour $6,000 8,500 4,000 18,500 For 2,000 Units Manufacturing Overhead $4,200 6,375 3,000 13,575 $11,925 18,500 13,575 $44,000 $ 22 On the basis of these data, answer the following questions: a) What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? b) If manufacturing overhead is applied on the basis of direct labour cost, what overhead rate was used in each year? c) Prepare summary entries at January 31 to record the current month's transactions pertaining to Job No. 92.

A job cost sheet for Rolen Company is shown below: Instructions On the basis of these data, answer the following questions: a) What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? b) If manufacturing overhead is applied on the basis of direct labour cost, what overhead rate was used in each year? c) Prepare summary entries at January 31 to record the current month's transactions pertaining to Job No. 92