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A job order cost sheet for Caria Vista Company is shown below. (a) On the basis of this 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 manutacturing 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. 55%.) (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. 55%.) (b) Prepare summary entries at January 31 to record the current year's transactions pertaining to Job No. 92. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Question 4 of 8 /6 Date Accoust Titles and Explana Jan, 31 Work in Process Inventory Raw Materials Inventory (To record raw materials used) 31 Work in Process lnventory Factery Labor (To record factory labor used) 31 Work in Process lnventory Manufacturing Overhead (To record manafacturing overhead) 31 Finished Goods tnventory Work in Process inventory