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 $12.00 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 65,100 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:

Job Alpha Direct materials ?question mark

Direct labor ?question mark

Manufacturing overhead applied ?question mark

Total job cost $ 1,632,000

Job Omega Direct materials $ 195,400

Direct labor 326,400

Manufacturing overhead applied 136,000

Total job cost $ 657,800

Required: Calculate the plantwide predetermined overhead rate.

Complete the job cost sheet for Job Alpha.