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A job order cost sheet for Ryan Company is shown below. (a) 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 O decimal places, e.g. 55\%.) Account Titles and Explanation Debit Credit 31 Workin Process inventory \begin{tabular}{|r|} \hline 15900 \\ \hline \end{tabular} Raw Materials imventory \begin{tabular}{|r|r|} \hline 15900 \\ \hline \end{tabular} (To record raw materials used) 31 Workin Process Inventory \begin{tabular}{|r|r|} \hline 1.112000 \\ \hline \end{tabular} Factory Labor (To record factory labor used) 31 Workin Process Inventory Manufacturing Overhead (To record manufacturing overhead) 31 Finished Goods Inventory