need help with the following questions

A job order cost sheet for Concord Company is as follows. Job No. 92 For 2,000 Units Direct Direct Manufacturing Date Materials Labor Overhead Beg. bal. Jan. 1 6,600 7,000 5,530 8 7,000 12 8,400 7,140 25 2,400 27 4,200 3,570 16,000 19,600 16,240 Cost of completed job: ect mate $16,000 Direct labor 19,600 Manufacturing overhead 16,240 Total cost $51,840 Unit cost ($51,840 + 2,000) $25.92 On the basis of this data, answer the following questions. (a) 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 $ (b) If manufacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each year? (Round answers to O decimal places, e.g. 55%.) Last year Current year Overhead rate % %Bramble and Associates. a CPA rm. uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. The following data concern the three audit jobs conducted during November. Water: Inc. Renolds Inc. Bay'eld Inc. Direct materials $660 $510 $290 Auditor labor costs $5.900 $7.000 $3.6?5 Auditor hours 76 94 49 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $50 per auditor hour. The Waters Inc. job is the onlvr incomplete job at the end of November. Actual overhead for the month was $ 12,100. (a) Determine the cost of each job. Cost Waters $ ' Renolds 35 ' Bayeld $ l (h) Indicate the balance of the Service Contracts in Process account at the end of November. Balance in service contracts in process account $ ' (c) Calculate the ending balance of the Operating Overhead account for November. Balance in operating overhead account $ ' l V