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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 $22.00 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 58,700 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Job Alpha

Direct materials ?question mark

Direct labor ?question mark

Manufacturing overhead applied ?question mark

Total job cost $ 2,590,000

Job Omega

Direct materials $ 448,700

Direct labor 574,200

Manufacturing overhead applied 391,500

Total job cost $ 1,414,400

Required:

Calculate the plantwide predetermined overhead rate.

Complete the job cost sheet for Job Alpha.


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