Jason Allen and Associates, a CPA firm, uses job-order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November: Koppel Dupont Rojas Direct materials $760 $410 $330 Auditor labour costs $5,530 $6,730 $3,505 Auditor hours 74 92 47 Overhead costs are applied to jobs on the basis of auditor hours, and the predetermined overhead rate is $65 per auditor hour. The Koppel job is the only incomplete job at the end of November. Actual overhead for the month was $13,740.(a) Determine the cost assigned to each job. Koppel Dupont Rojas Cost of each job $ eTextbook and MediaSheridan Decorating uses a joborder costing system to collect the costs of its interior decorating business. Each client's consultation is treated as a separate job. Overhead is applied to each job based on the nu mber of decorator hours incurred. Listed below are data for the current year: Estimated overhead costs $929200 Actual overhead costs $943,900 Estimated decorator hours 40400 Actual decorator hours 40,680 The company uses Operating Overhead in place of Manufacturing Overhead, and Service Contracts in Process in place of Work in Process Inventory. Calculate the predetermined overhead rate. Predetermined overhead rate $ per decorator hour e Textbook and Media List of Accounts