Job cost sheets for Howard Manufacturing are as follows: Job No 210 Quantity 1,500 Manufacturing Overhead Date Direct Materials Direct Labor July 1 9,000 8.000 12,000 8 8,500 10 10,000 15 5,500 25 20,000 Job No 211 Quantity 1,200 Manufacturing Overhead Date Direct Materials Direct Labor July 1 5.000 6,000 9,000 10 9,000 15 8,000 20 7,000 27 12,000 What was the balance in Work in Process Inventory on July 1 if these were the only unfinished jobs? Balance in Work in Process Inventory $ What was the predetermined overhead rate in June if overhead was applied on the basis of direct labor cost? Predetermined overhead rate % If July is the start of a new fiscal year and the overhead rate is 20% higher than in the preceding year, how much overhead should be applied to Job 210 in July? Overhead applied in July $ Assuming Job 210 is complete, what is the total and unit cost of the job? (Round unit cost answer to 2 decimal places, e.g. 52.75.) Total cost $ Unit cost $ Assuming Job 211 is the only unfinished job at July 31, what is the balance in Work in Process Inventory on this date? Balance in Work in Process Inventory $ Journalize the summary entries to record the assignment of costs to the jobs in July. (Note: Make one entry in total for each manufacturing cost element.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit