HAS$-18392$ 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 $$15\mathrm{.}00$ per hour. During the year, the company started and completed only two jobs$-$Job Teta, which used $64,500$ direct labor$-$hours, and Job Gamma. The job cost sheets for these two jobs are shown below:

Job Teta

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