Jamestown Heating & Cooling installs and services commercial heating and cooling systems. Jamestown uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on direct labor cost. At the beginning of the year, Jamestown estimated its total overhead for the year to be $63,750. It also anticipated using 4,250 direct labor hours for the year at a cost of $85,000. Total actual direct labor hours incurred were 4,870 at a total cost of $92,000. Actual overhead costs for the month were $72,650. In May, Jamestown began and completed the following jobs: Direct Materials Used Direct Labor hours used Direct Labor Cost Job 101 $2,750 175 $3,500 Job 102 $1,800 80 $1,480 Calculate the following: 1. The predetermined overhead rate based on direct labor cost. 2. The total overhead to be allocated to each job, based on direct labor cost. 3. The total cost of Job 101 and Job 102. 4. Calculate the amount of over or under-allocated overhead