Exercise 27 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 $15 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 54,500 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below ob Alpha Direct materials Direct labor Manufacturing overhead applied Total job cost 1,533,500 Job Omega Direct materials Direct labor Manufacturing overhead applied Total job cost 5 235,000 345,800 184,80 $ 764,000 Required 1. Calculate the plantwide predetermined overhead rate 2. Complete the job cost sheet for Job Alpha