Hahn Company uses a job$-$order costing system. Its plantwide predetermined overhead rate uses direct labor$-$houl base. The company pays its direct laborers $$22\mathrm{.}00$ per hour. During the year, the company started and completed Alpha, which used $58,700$ direct labor$-$hours, and Job Omega. The job cost sheets for these two jobs are shown be

$\backslash$table$[[$Job Alpha,$],[$Direct materials,$],[$Direct labor,?