Ajob order sheet for Michele Company is shown below: Job 93 For 2000 units Date Direct Materials Direct Labor Manufacturing Overhead 8,085 14,876 5,174 Beg., Jan 1, 2019$ 4,900 $ 5,390$ 8 $ 5,6355 $ 12 $ $ 9,016 S 25 $ 3,9205 S 27 $ 3,136 $ S Cost of competed job: Direct materials Direct labor Manufacturing overhead Total cost Unit cost 1. Complete job sheet for job 93. 2. What was the balance in Work in Process Inventory account on January 1,2019 if this was the only unfinished job? 3. If manufacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each year 2018 and 2019)? 4. If actual direct labor cost in 2019 was $479,024 , and actual manufacturing overhead wa $ 369,429 , what is an amount of over-or under-applied overhead (indicate over-or under-)