please explain

Hahn Company uses a job-order costing system. Its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $17.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 71,700 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below: d Job Alpha Direct materials Direct labor Manufacturing overhead applied Total job cost $ 2,248,000 Job Omega Direct materials Direct labor Manufacturing overhead applied Total job cost $ 398,750 551, 250 330,750 $1,280, 750 es Required: 1. Calculate the plantwide predetermined overhead rate. 2. Complete the job cost sheet for Job Alpha