Mansfield Heating & Cooling installs and services commercial heating and cooling systems. Mansfield 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, Mansfield estimated that its overhead for In October, Mansfield started the coming year would be $68,800 It also anticipated using 4,300 direct labor hours for the year. FF (Click the icon to view the Mansfield paid a $24-per-hour Read the requirements Requirement 1. What is Mansfield's predetermined overhead rate based on direct labor hours? Determine the formula to calculate Mansfield's predetermined overhead rate based on direct labor hours, then calculate the rate. Predetermined overhead rate per hour Requirement 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours Job 101 Job 102 Overhead costs Requirement 3. What is the total cost of Job 101? What is the total cost of Job 102? Job 101 Job 102 X Data Table Total job cost Job 101 Job 102 Direct materials used . 18.000 $ 11.500 Direct labor hours used 195