Exercise $2-7($Algo$)$ Job$-$Order Costing; Working Backwards $[$LO$2-1,$ LO$2-2,$ LO$2-3]$

Hahn Company uses a job$-$order costing system. Its plantwide predetermined overhead rate uses direct labor$-$hours as the allocation base. The company pays its direct laborers $$13\mathrm{.}50$ per hour. During the year, the company started and completed only two jobs $-$ Job Alpha, which used $68,700$ direct labor$-$hours, and Job Omega. The job cost sheets for these two jobs are shown below: