H&Pis a manufacturer of custom equipment and applies overhead to jobs on the basis of direct labour hours. H&Pestimated $840,000 overhead costs and 60,000 direct labour hours for the year. H& P had 2 jobs in work in process inventory on January 1, 2015. The company started 2 more jobs during january. The following data was provided for january. Job 102 Job 103 Job 104 Job 105 Balance Jan 1, 2015 $ 36,480 $ 19,020 S 45,800 S 45,800s 30,480 $ 16,420 32,500 S 32,500s 19,500 S 9,720 Direct Material costs $ Direct Labour costs s Direct Labour hours 6,500 6,500 3,900 1,944 By January 31, 2015. Job 102 and Job 103 were completed and Job 103 was sold. The rest of the jobs remained in process *For the questions below, no rounding is required. Enter the numbers anly with no commas, dollar signs, or decimals. Calculate the plantwide overhead rate per direct labour hour. Compute total cost of job 103 By January 31, 2015, Job 102 and job 103 were completed and job 103 was sold. The rest of the jobs remained in process. *For the questions below, no rounding is required. Enter the numbers only with no commas, dollar signs, or decimals. Calculate the plantwide overhead rate per direct labour hour. Compute total cost of job 103: Calculate the work in process inventory on January 31, 2015 Calculate the Finished goods inventory on January 31, 2015