\begin{tabular}{l|l} Mansfield Heating \& Cooling installs and services commercial heating and cooling systems. \\ Mansfield uses job costing to calculate the cost of its jobs. Overhead is allocated to each job \\ based on the number of direct labor hours spent on that job. At the beginning of the current year, \\ Mansfield estimated that its overhead for the coming year would be $66,000. It also anticipated \\ using 4,400 direct labor hours for the year. \end{tabular} Requirement 1. What is Mansfield's predetermined overhead rate based on direct labor hours? Determine the formula to calculate Mansfield's predetermined overhead rate based on direct labor hours, then calculate the rate. =Predeterminedoverheadrate=perhour Requirement 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours. Data table Requirement 3. What is the total cost of Job 101? What is the total cost of Job 102