D'Angelo Restaurant Supply manufactures commercial stoves and ovens for restaurants and bakeries. D'Angelo uses job costing to calculate the costs of its jobs with direct labour cost as its manufacturing overhead allocation base. At the beginning of the current year, D'Angelo estimated that its overhead for the coming year would be $371,800. It also anticipated using 26,000 direct labour hours for the year. D'Angelo pays its employees an average of $22 per direct labour hour. D'Angelo just finished Job 371 , which consisted of two large ovens for a regional bakery. The costs for Job 371 were as follows: (Click the icon to view the job costs.) Requirements 1. What is D'Angelo's predetermined manufacturing overhead rate based on direct labour cost? 2. Calculate the manufacturing overhead to be allocated based on direct labour cost to Job 371 . 3. What is the total cost of Job 371 ? Requirement 1. What is D'Angelo's predetermined manufacturing overhead rate based on direct labour cost? Text Determine the formula to calculate D'Angelo's predetermined overhead rate based on direct labour costs, then calculate the rate. Requirement 2. Calculate the manufacturing overhead to be allocated based on direct labour cost to Job 371. Requirement 3. What is the total cost of Job 371 ? Data table