Question 2: Lailland Heating & Cooling installs and services commercial heating and cooling systems. Dansville uses job costing to calculate the cost of its jobs. Overhead is allocated to each job based on the number of direct labour hours spent on that job. At the beginning of the current year, Dansville estimated that its overhead for the coming year would be $68,000. It also expected to use 4,250 direct labour hours for the year. In May, Dansville started and completed the following job: Direct materials used. Direct labour hours used Job 102 $13,500 85 hours Dansville paid a $22 per hour wage rate to the employees who worked on this job. Requirements: 1. What is Dansville's predetermined overhead rate based on direct labour hours? Calculate the overhead to be allocated based on direct labour hours to job 102. 3. What is the total cost of Job 102?