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 $20.00 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 66,700 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 ? ? ? $ 2,348,000 Job Omega Direct materials Direct labor Manufacturing overhead applied Total job cost $ 455,000 600,000 390,000 $1,445,000 Required: 1. Calculate the plantwide predetermined overhead rate. 2. Complete the job cost sheet for Job Alpha.