Boston Heating \& Cooling installs and services commercial heating and cooling In April, Boston started and completed the following fro jobs: systems. Boston 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, Boston estimated that its overhead for the Boston paid a \$28-per-hour wage rate to the empioyect who worked on coming year would be $68,800. It also anticipated using 4,300 direct labor hours these two jobs. for the year. Read the reguirements. Requirement 1. What is Boston's predetermined overhoad rate based on direct labor hours? Determine the formula to calculate Boston's predetermined overhead rate based on direct labor hours, then calculate the rate. Requirement 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours. \begin{tabular}{lccr} \hline & Job 101 & Job 102 \\ \hline Direct materials used . & 15,500 & $ & 14,000 \\ Direct labor hours used & 170 & 74 \\ \hline \end{tabular} Print Done