Jamestown Heating \& Cooling installs and services commercial heating and cooling systems. In September, Jamestown started and completed the following two jobs: Jamestown 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, Jamestown (Click the icon to view the jobs.) estimated that its overhead for the coming year would be $66,750. It also anticipated using 4,450 direct Jamestown paid a $26-per-hour wage rate to the employees who worked on these two jobs. labor hours for the year. Read the Requirement 1. What is Jamestown's predetermined overhead rate based on direct labor hours? Determine the formula to calculate Jamestown's predetermined overhead rate based on direct labor hours, then calculate the rate. ==perhour Requirement 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours. Requirement 3. What is the total cost of Job 101? What is the total cost of Job 102? Data table Requirements 1. What is Jamestown's predetermined overhead rate based on direct labor hours? 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours