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 $12.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 68,200 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 $ 1,674,000

Job Omega

Direct materials $ 232,250

Direct labor 378,750

Manufacturing overhead applied 166,650

Total job cost $ 777,650

Required:

1. Calculate the plantwide predetermined overhead rate.

2. Complete the job cost sheet for Job Alpha.