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 $18.00 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 65,400 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	$ 2,302,000

Job Omega
Direct materials	$ 410,600
Direct labor	561,600
Manufacturing overhead applied	343,200
Total job cost	$ 1,315,400

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.