NWT Consultants, located in Yellowknife, Northwest Territories, is a small but growing business that analyzes a variety of construction materials before they are used by contractors. The testing procedures are specific to the individual materials used because reagents used for testing react differently based on their composition and the quantity used. How they are introduced into the materials for testing is also important During the month of December 2021, NWT completed 36 different jobs Records pertaining to one such job (reference number MT Q421-442) are as follows Date Document 2/12/21 M-3316 Amount $ 850 4/12/21 L-4423 550 11/12/21 L-4437 920 13/12/21 M-3399 1,648 20/12/21 M-3407 22/12/21 L-4509 990 1,320 The documents with the references M and L pertain to direct materials and direct labour, respectively NWT currently allocates overhead using direct labour cost as the allocation base. For the year 2021. it estimated $646,380 as the overhead amount and $486.000 for direct labour costs. Required: 1. Compute the overhead allocation rate for 2021 Predetermined overhead rate % 2. Compute the total costs of the job. Direct materials Direct labour Overhead Total costs Amount 3. Prepare a job cost sheet for job MT Q421-442 Number Department Description JOB COST SHEET MT 0421-442 Commercial Pesticide testing Daleinstated Date completed Units completed Dec 01, 2021 Dec 23, 2021 1 Direct Materials Reg No. Direct Labour Amount Time-Sheet Hours Amount DL Cost Overhead Rate Amount