Leeds Architectural Consultants uses a job-order costing system and applies studio overhead to jobs on the basis of direct staff costs. Because Leeds Architectural Consultants is a service firm, the names of the accounts it uses are different from the names used in manufacturing companies. The following costs were recorded in January: Cost of subcontracted work (comparable to direct materials) - $230,000 Direct staff costs (comparable to direct labor) - $75,000 Studio overhead (comparable to manufacturing overhead cost applied) - $120,000 Cost of work completed (comparable to cost of goods manufactured) - $390,000 There were no beginning inventories in January. At the end of January, only one job was still in process. This job (Lexington Gardens Project) had been charged with $6,500 in direct staff costs. Requirement 1: Compute the predetermined overhead rate that was used during January. Requirement 2: Complete the following job cost sheet for the partially completed Lexington Gardens Project. (Hint: Cost of goods manufactured equals beginning work in process inventory plus manufacturing costs incurred less ending work in process inventory.) Job Cost Sheet, Lexington Gardens Project: Costs of subcontracted work - ? Direct staff costs - ? Studio overhead - ? Total cost to January 31 - ?