Mavosfielct Heating \& Cooling installs and services commercial heating and cooling systems. Mansfield In July, Mansfield started and completed the following two jobs: uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number (Click the icon to view the jobs.) of direct labor hours spent on that job. At the beginning of the current year, Mansfield estimated that its overhead for the coming year would be $66,400. It also anticipated using 4,150 direct labor hours for the Mansfield paid a \$22-per-hour wage rate to the employees who worked on these two jobs. year. 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. =Predeterminedoverheadrate=perhour Requirement 2. Calculate the overhead to be allocated to each of the two jobs based on direct labor hours. Data table Requirement 3 . What is the total cost of Job 101 ? What is the total cost of Job 102