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(2) It manufacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each year? [Round answers to decimal places. 6.3.55%) Last year Current year Overhead rate 56 (1) Precaro 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 Jan. at Debit Credit to record ww materials used 31 to record factory laborated) 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 (To record job completed) Welcome to Unemp. ch 15 0 Make Payment New York State Dep. 2020-202 Homework# 2 (Ch# 15) Question 1 of 5 View Policies Current Attempt in Progress A job order cost sheet for Marigold Company is shown below. Job No. 92 Date Direct Labor Direct Materials 5,300 6,000 For 2,000 Units Manufacturing Overhead 4,200 6,000 Beg. bal. Jan. 1 8 12 25 27 7.000 5,600 2.500 4,000 17.000 13,800 3.200 13.000 Cost of completed job: Direct materials Direct labor Manufacturing overhead $13.800 17.000 13,000