QRS Manufacturing Company makes large drills for specific customers and uses job order costing to accumulate costs. The company started operating in January $2019$ with no inventories. During January, it worked on two jobs. 

 

Job # $1$ Job # $2$

Direct Materials Used $$80,000$ $$52,000$

Direct Labor at $$10$ per hour $$50,300$ $$96,800$

QRS incurred manufacturing overhead costs of $$194,000.$ Budgeted monthly manufacturing overhead is $$121,000.$

The company uses a predetermined overhead rate based on $11,000$ direct labor hours per month.

Do not enter dollar signs or commas in the input boxes.

Round all answers to $2$ decimal places.

a$)$ Calculate the predetermined overhead rate per direct labor hour.

Predetermined Overhead Rate: Answer

$11$

b$)$ Determine the amounts of overhead to apply to each job.

Job # $1$: Answer

Job # $2$: Answer