part 5 Tech Solutions is a consulting firm that uses a job-order costing system. Its direct materials consist of hardware and software that it purchases and installs on behalf of its clients. The firm's direct labor includes salaries of consultants that work at the client's job site, and its overhead consists of costs such as depreciation, utilities, and insurance related to the office headquarters as well as the office supplies that are consumed serving clients. Tech Solutions computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 52,500 direct labor-hours would be required for the period's estimated level of client service. The company also estimated $262,500 of fixed overhead cost for the coming period and variable overhead of $0.50 per direct labor-hour. The firm's actual overhead cost for the year was $283,300 and its actual total direct labor was 57,850 hours. Required: 1. Compute the predetermined overhead rate. 2. During the year, Tech Solutions started and completed the Xavier Company engagement. The following information was available with respect to this job: Direct materials Direct labor cost Direct labor hours worked $ 43,500 $ 22,000 210 Compute the total job cost for the Xavier Company engagement. Direct materials Direct labor Overhead applied Total manufacturing cost Compute the predetermined overhead rate. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH part lo Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $399.600, variable manufacturing overhead of $2.60 per machine-hour, and 54,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: Number of units in the 10 job Total machine-hours Direct materials $ 730 Direct labor cost $1,460 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice o $219.00 $27.38 $37.38 $299.00