Omega Manufacturing Company produces custom machinery. For the month of June 2024, the company worked on three different jobs: Job A, Job B, and Job C. The direct material costs for each job were SAR 10,000, SAR 15,000, and SAR 20,000, respectively. The direct labor costs for each job were SAR 5,000, SAR 8,000, and SAR 12,000, respectively. Overhead costs for June amounted to SAR 30,000. Allocate overhead costs to each job using the predetermined overhead rate based on direct labor hours, given that the total direct labor hours for Job A, Job B, and Job C were 200 hours, 300 hours, and 400 hours, respectively.

Requirements:

• Calculate the predetermined overhead rate.
• Allocate overhead costs to each job.
• Prepare a summary of total costs for each job.