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	$63,000	$42,000
Direct Labor at $8 per hour	$43,680	$77,360

QRS incurred manufacturing overhead costs of $209,000. Budgeted monthly manufacturing overhead is $150,000. The company uses a predetermined overhead rate based on 15,000 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 b) Determine the amounts of overhead to apply to each job. Job # 1: Answer Job # 2: Answer