Kelly Construction Company, a three$-$year$-$old business, provides contracting and construction services to a variety of clients. Given

that each construction job is different from the others, Susan Byrd$,$ the company's accountant, decided to use a job$-$order costing

system to allocate costs to the different jobs. She decided to use construction labour hours as the basis for overhead allocation. In

December $2021,$ she estimated the following amounts for the year $2022$:

Byrd recorded the following for the third quarter of $2022$ for the three jobs that the company started and completed during the quarter.

Required:

Compute the predetermined overhead allocation rate for $2022$ and apply overhead to the three jobs. $($Round your "Predetermined

overhead allocation rate" to $2$ decimal places.$)$

Compute the cost of each job. $($Do not round intermediate calculations.$)$