In December 2014, Shire Computers management establishes the 2015 predetermined overhead rate based on direct labor cost. The information used in setting this rate includes estimates that the company will incur $817,600 of overhead costs and $560,000 of direct labor cost in year 2015. During March 2015, Shire began and completed Job No. 13-56.

1.	What is the predetermined overhead rate for year 2015?

Overhead Rate
Choose Numerator:	/	Choose Denominator:	=	Overhead Rate
Estimated overhead costs	/	Estimated direct labor	=	Overhead rate
$	/	$	=	%

2.	Compute the job cost sheet.(Round your answer to the nearest dollar amount.)