a. What was the balance in Work In Process Inventory on January 1 if these two jobs were the only unfinished jobs? b. Actual manufacturing overhead incurred for December amounted to $25,000. Prepare the journal entry to close out the manufacturing overhead account. c. If the overhead rate for January is 150% of direct labor cost, how much overhead should be applied to Job 211 in January? d. Job 210 was completed in January. What is the total cost of the job if the pre-determined overhead rate is 150% of direct labor cost? e. Job 210 was the only job completed in January. What is the balance of Work In Process Inventory on January 31 if the pre-determined overhead rate is 150% of direct labor cost