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 $$12\mathrm{.}00$ per hour. During the year, the company started and completed only two jobs $-$ Job

Alpha, which used $65,100$ direct labor$-$hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Required:

Calculate the plantwide predetermined overhead rate.

Complete the job cost sheet for Job Alpha.