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 $14.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 69,700 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 $ 1,636,000

Job Omega

Direct materials $ 281,450

Direct labor 421,950

Manufacturing overhead applied 218,250

Total job cost $ 921,650

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.