7. Hahn Company uses a job-order costing system. Its plant-wide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $17.00 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 55,000 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below: ob Alph:a Direct materials Direct labor Manufacturing overhead applied Total job cost S 1,900,000 Job Omega Direct materials Direct labor Manufacturing overhead applied Total job cost $ 295,400 411,400 242,000 S 948,800 How much was the cost of direct materials for Job Alpha? a. $280,000 b. $415,000 c. $334,000 d. $356,600 e. None of the above