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 $$19\mathrm{.}50$ per hour. During the year, the company started and completed only two jobs$$Job Alpha, which used $55,900$ direct labor$-$hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Job Alpha

Direct materials $?$

Direct labor $?$

Manufacturing overhead applied $?$

Total job cost $ $2,230,000$

Job Omega

Direct materials $ $341,400$

Direct labor $452,400$

Manufacturing overhead applied $290,000$

Total job cost $ $1,083,800$

Required:

$1.$ Calculate the plantwide predetermined overhead rate.

$2.$ Complete the job cost sheet for Job Alpha.