NWT Consultants, located in Yellowknife, Northwest Territorles, is a small but growing business that analyzes a variety of construction materiais before they are used by controctors. 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: The documents with the references M and L pertain to direct matenals ond direct lobour, respectively. NWT currently allocates overheod using direct labour cost as the allocation base. For the year 2.021, it estimated $584.250 as the overhead amount and $475,000 or direct labour costs Required: 1. Compute the overheod allocation rote for 2021 3. Prepare a job cost sheet for job MT Q421-442 2. Compute the total costs of the job