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 the 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 Direct labor Manufacturing overhead applied Total job cost $ 410,600 561,600 343,200 $1,315,400 Required: 1. Calculate the plantwide predetermined overhead rate. 2. Complete the job cost sheet for Job Alpha