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 $$21\mathrm{.}50$ per hour. During the year, the company started and completed only two jobs $-$ Job Alpha, which used $64,900$ 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.

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Required $1$

Calculate the plantwide predetermined overhead rate. $($Round your answer to $2$ decimal places.$)$

Plantwide predetermined overhead rate

per DLH