Boston heating and Cooling installs and services commercial heating and cooling systems. Boston uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number of direct labour hours spent on that job. At the beginning of the current year, Boston estimated that its overhead for the coming year would be $67,200. It also anticipated using 4,200 direct labour hours for the year. In November, Boston started and completed the following two jobs:

Job 101 Job 102 Direct materials used $18,000 $12,000 Direct labour hours used 180 74 Boston paid a $24-per-hour wage rate to the employees who worked on these two jobs. Requirements What is Bostons predetermined overhead rate based on direct labour hours? Calculate the overhead to be allocated based o direct