Characteristics of Production Process, Cost Measurement estimated the following for the year: During the year, the following actual amounts were experienced: Kequired: 1. Should EcoScape use process costing or job-order costing? 2. If EcoScape uses a normal costing system and overhead is applied on the basis of direct labor hours, What is the overhead rate? Round your answer to the nearest cent. \$. per direct labor hour What is the average actual wage rate? $ per direct labor hour What is the cost of an installation that takes $3,490 of direct materials and 20 direct labor hours