B part please

E3.19 (LO 2, 3, 4, 5) A job cost sheet for Rolen Company is shown below. Job No. 92 For 2,000 Units Date Direct Direct Manufacturing Materials Labour Overhead Beginning Balance January 1 $ 3,925 $6,000 $ 4,200 8 6,000 12 8,500 6,375 25 2,000 27 4,000 3,000 11,925 18,500 13,575 Cost of completed job: Direct materials $11,925 Direct labour 18,500 Manufacturing 13,575 overhead Total cost $44,000 Unit cost ($44,000 = 2,000) $ Instructions a. On the basis of these data, answer the following questions: 1. What was the balance in Work in Process Inventory on January 1 if this was the only unfinished job? 2. If manufacturing overhead is applied on the basis of direct labour cost, what overhead rate was used in each year? b. Prepare summary entries at January 31 to record the current month's transactions pertaining to Job No. 92