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 $21.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 64,900 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Job Alpha
Direct materials	?
Direct labor	?
Manufacturing overhead applied	?
Total job cost	$ 2,806,000

Job Omega
Direct materials	$ 443,900
Direct labor	571,900
Manufacturing overhead applied	385,700
Total job cost	$ 1,401,500

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.