Dansville Heating \& Cooling installs and services commercial heating and cooling systems. Dansville 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, Dansville estimated that its overthead for the coming year would be $66,000. It also anticipated using 4,400 direct labor hours for the year. In January, Dansville started and completed the following two jobs: Ifil (Click the icon to view the jobs.) Dansville paid a $26 per-hour wage rate to the employees who worked on these two jobs. Read the reguirements. Requirement 1. What is Dansville's predetermined overhead rate based on direct labor hours? Determine the formula to calculate Dansville's predetermined overhead rate based on direct labor hours, then calculate the rate Data table Requirements 1. What is Dansville's predetermined overhead rate based on direct labor hours? 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours 3. What is the fotal cost of Job 101 ? What is the total cost of Job 102