A job order cost sheet for Carla Vista Company is shown below. Job No. 92 Beg. bal. Jan. 1 8 12 25 Date 27 Direct Materials Direct labor Cost of completed job: Direct materials 6,400 7,000 2,800 16,200 Manufacturing overhead Direct Labor 7,000 10,000 4,000 21,000 $16,200 21,000 15,400 For 2,000 Units Manufacturing Overhead 4,900 7,500 3,000 15,400

(b) Prepare suminary entries at Sacuary 31 to record the current vear s transactions portaining to Job No. 92 . (Ust all debit entries before credit entries. Credit account tieles ore outomatically indented when amount is entered. Do not indent manuabus Ajob order cost sheet for Carla Vista Company is shown below. (a) On the basis of this data.answer the following questions: (1) What was the balance in Work in Process Imventory on January 1 if this was the only unfinished job? Balance in Work in Process inventory on January 1 (2) if manafacturingeverhe ad is applied on the basis of ditect labor cost, what overhead rate was used in sacto vear? (Round anewers to Odecimal places, es 55K )