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\mathrm{.}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.

$\backslash$table$[[$Job Alpha$],[$Direct materials$],[$Direct labor$],[$Manufacturing overhead applied$],[$Total job cost,$$1,90$