A job cost sheet for webbing mills has a beginning balance for the job and four related transactions during january. At the end of January, the job is completed and moved to finished goods. the cost sheet for webbing is how as below: job no. 84 2000 units Date Direct material Direct labour Manufacturing overhead Beginning balance Jan 1 4925 6500 4800 Additons during january jan 8 5000 Jan 12 9500 7375 Jan 25 2200 Jan 27 4200 3300 Total 12125 20,200 15475 Cost of completed jobs Direct materials 12125 Direct labours 20200 Manufacturing OH 15475 TC 47800 Unit cost 23.90 

Required a. what was the dollar value of work in process inventory on january 1. if this was the only unfinished job. 

b. assuming manufacturing overhead is applied based on the direct labour, calculate overhead rates used previously and during the month of january. Consider the two different rates in your calculations. 

c. prepare summary entries on january 31 to record the current month's transaction pertaining to the job and to move the job from work in process to finished goods