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 Construction Labour Overhead Construction Labour hours 514,280,000 50.400.000 56,100,000 300,000 Byrd recorded the following for the second quarter of 2022 for the three jobs that the company started and completed during the quarter Direct materials Construction labour-hours School $2,056,000 66.300 Residential $2,142,000 33,400 Cinema 54.254.000 16,700 Required: 1. Compute the predetermined overhead allocation rate for 2022 and apply overhead to the three jobs. (Round your "Predetermined overhead allocation rate" to 2 decimal places.) per DLH Predetermined overhead alocation rate Overhead applied School Residential Cinema 2. Compute the cost of each job. (Do not round intermediate calculations.) School Residential Cinema Direct materials Direct labour Overhead Total job cost 0 $ 0 0 $ D