this is all one question!!!!!

A job order cost sheet for Oriole 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 mamulacturing overhead is applied on the basis of direct labor cost, what overhead rate was used in each vear? (Round answers to 0 decimol places, e.s. 55%. Date Account Tities and Explanation ) 31 (To recond naw materiais used) 31 (To recond tactory labor vied) a1 (for recond namufacturing ivethead) 31 (To recid wo condeted