Exercise 2-7 Job-Order Costing; Working Backwards [LO2-1, LO2-2, LO2-3]

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 $18.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 62,300 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below:

Job Alpha
Direct materials		?
Direct labor		?
Manufacturing overhead applied		?
Total job cost	$	2,300,000

Job Omega
Direct materials	$	339,800
Direct labor		458,800
Manufacturing overhead applied		285,200
Total job cost	$	1,083,800

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.

Complete this question by entering your answers in the tabs below.

Required 1

Required 2

Calculate the plantwide predetermined overhead rate. (Round your answer to 2 decimal places.)

Plantwide predetermined overhead rate

per DLH

Complete the job cost sheet for Job Alpha. (Round your intermediate calculations to 2 decimal places.)

Direct materials
Direct labor
Manufacturing overhead applied
Total job cost