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Hahn Company uses a job - order costing system. Its plantwide predetermined overhead rate uses direct labor - hours as the allocation base. The company

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 $14.50 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 69,700 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:
\table[[Direct materials,],[Direct labor,3],[Manufacturing overhead applied,?],[Total job cost,$1,636,000
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