CALCULATOR FULL Job No. 92 Direct Materials Direct Labor For 2,000 Units Manufacturing Overhead Date Beg. bal 6,000 4,200 5,000 6,000 8,000 2,000 4,000 18,000 13,000 13,800 $13,000 Cost of completed job: Direct materials Direct labor Manufacturing overhead Total cost Unit cost (44,800 2,000) $44.800 On the basis of the foregoing data, answer the following (a) What was the balance in Work in Process Invente Balance in Work in Process Inventory on January (b) of manufacturing overhead is applied on was used in each year (Round answers to decimal places, e.g. 55.) Exercise 2A-B hos Printing Corp. nes a job order cost system. The following data summarize the operations related to the first quarter's production 1. Materials purchased on account $192,000, and factory wages incurred $87,300. 2. Materials requisitioned and factory labor used by job: Job Number A20 A21 A22 Materials $35,240 42,920 36,100 39,270 4.470 $150,000 Factory Labor $18,000 22,000 15,000 25,000 7,300 587,300 General factory use 3. Manufacturing overhead costs incurred on account 547,500. 4. Depreciation factory equipment $14.550. 5. Manufacturing overhead rate is 90% of direct labor cost. 6. Jobs completed during the quarter: A20, A21, and A23. Record the operations summarized above. (Enter negative amounts using either a negative sign preceding the number Manufacturinn 45 or parentheses e.g. (45).)