In December. Mansfield started and completed the following two jobs: Mansfield Heating & Cooling installs and services commercial heating and cooling systems. Mansfield 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. Mansfield estimated that its overhead for the coming year would be $68.800. It also anticipated using 4, 300 direct labor hours for the year. Requirement 1. What is Mansfield's predetermined over hood rate based on direct labor hours? Mansfield paid a $28 per-hour wage rate to the employees who worked on these two jobs. determine the formula to calculate Mansfield's predetermined overhead rate based on direct labor hours, thon calculate the rate. What is Mansfield predator mod overhead rate based on direct labor hours? Calculate the overhead to be allocated based on direct labor hours to each of the two jobs. What is the total cost of Job 101? What is the total cost of Job 102