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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 $17.00 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 60,200 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,$1,982
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