E3.19 (LO 2,3,4, 5) A job cost sheet for Rolen Company is shown below. Analyze a job cost sheet a entries for Job No. 92 For 2,000 Units Direct Manufacturing Overhead Direct Date Materials Labour Beginning Balance January 1 3.925 $ 6,000 6,0008,500 s 4,200 12 6,375 3,000 13,575 4,000 11,925 18,500 Cost of completed job: Direct materials Direct labour $11,925 18,500 13.575 Manufacturing overhead Total cost $44.000 S 22 Unit cost ($44,000+ 2,000) Instructions a. On the basis of the foregoing data, answer the following questions: entory on January if this was the only unfinished job? was What was the balance in Work in Process Inv 2. If manufacturing overhead is applied on the basis of direct labour cost, what overhead rate used in each year? 1. b. Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92 , cost data for Pena Company, which uses a job-order cost system, are Analyze costs of man