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 $795,600 of overhead costs and $520,000 of direct labor cost in year 2015. During March 2015, Shire began and completed Job No. 13-56.

What is the predetermined overhead rate for year 2015?

Overhead Rate
Choose Numerator:	/	Choose Denominator:	=	Overhead Rate
	/		=	Overhead rate
	/		=

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

	JOB COST SHEET: Job 13-56
	Direct Materials		Direct Labor		Overhead	Total Cost
Date	Requisition No.	Amount	Time-Ticket No.	Amount	Costs Applied
Mar. 8	4-129	$3,000	T-306	$680
Mar. 11	4-142	7,200	T-432	1,340
Mar. 18	4-167	3,750	T-456	1,290