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 $19.00 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 63,400 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below:

Job Alpha
Direct materials		?
Direct labor		?
Manufacturing overhead applied		?
Total job cost	$	2,452,000

Job Omega
Direct materials	$	384,400
Direct labor		514,900
Manufacturing overhead applied		325,200
Total job cost	$	1,224,500

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.