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A job order cost sheet for Ryan Company is shown below. Job No. 9 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. 6,600 7,000 5,530 Jan. 1 7,000 8,400 5,972 25 2,400 4,200 3,486 16,000 19,600 15,988 Cost of completed job: Direct materials $16,000 Direct labor 19,600 Manufacturing overhead 15,988 Total cost 51,588 Unit cost ($51,588 + 2,000) $25.79 (=) On the basis of the foregoing 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? Balance in Work in Process Inventory on January 1 (2) If manufacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each year? ( Round answers to 0 decimal places, e.g. 559%.) Last year Current year Overhead rate (b) Prepare 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 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)