3. Case Construction Company, a three-year-old business, provides contracting and construction services to a variety of clients. Given that each construction job is different from the others, Susan Byrd, the company's accountant, decided to use a job-order costing system to allocate costs to the different jobs. She decided to use construction labour-hours as the basis for overhead allocation. In December 2021, she estimated the following amounts for the year 2022: Direct materials Construction labour Overhead Construction labour-hours $14,560,000 $10,200,000 $7,900,000 500,000 Byrd recorded the following for the second quarter of 2022 for the three jobs that the company started and completed during the quarter. School Residential Cinema Direct materials $ 824,000 $ 1,034,600 $ 1,425,000 Construction labour-hours 66,400 37,200 18,500 Required: 1. Compute the predetermined overhead allocation rate for 2022 and apply overhead to the three jobs. 2. Compute the cost of each job