A job order cost sheet for Ryan Company is shown below. Job No. 92 For 2,000 Units Direct Materials Direct Labor Manufacturing Overhead Date Beg. bal. Jan. 1 7.000 7,000 4,900 8 7,000 12 10,000 7,500 25 2,500 27 5.000 3.750 16,500 22,000 16,150 Cost of completed job: Direct materials $16,500 Direct labor 22,000 Manufacturing overhead 16,150 Total cost $54,650 Unit cost ($54,650 = 2,000) $27.33 (a) On the basis of the foregoing data, answer the following questions. Overhead rate % % (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 (To record raw materials used) 31 (To record factory labor used) 31 (To record manufacturing overhead) 31