Heating$$ & Cooling installs and services commercial heating and cooling systems. uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number of direct labor hours spent on that job. At the beginning of the current$$ year, estimated that its overhead for the coming year would be $.$ It also anticipated using direct labor hours for the year.

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Part $1$

In started and completed the following two$$ jobs:

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paid a $-$per$-$hour wage rate to the employees who worked on these two jobs.

Requirement $1.$ What is $\text{'}$s predetermined overhead rate based on direct labor$$ hours?

Determine the formula to calculate $\text{'}$s predetermined overhead rate based on direct labor$$ hours, then calculate the rate.

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Predetermined overhead rate