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 $14,560,000 Construction labour $10,200,000 Overhead $ 7,900,000 Construction labour-hours 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 threejobs. (Round your "Predetermined overhead allocation rate" to 2 decimal places.) School Residential Cinema 2. Compute the cost of each job. (Do not round intermediate calculations.) Direct materials Direct labour Total job cost