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Hahn Company uses job - order costing. Its plantwide predetermined overhead rate uses direct labor - hours as the allocation base. The company pays its

Hahn Company uses job-order costing. Its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $16.00 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 69,400 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:
\table[[Job Alpha,],[Direct materials,],[Direct labor,],[Manufacturing overhead applied,],[Total job cost,?],[,],[Job Omega,],[Direct materials,],[Direct labor,$321,800
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