Question 3 (25 Marks) Job Order Costing Super Builders is a manufacturer of custom equipment and applies overhead to be on the basis of direct labour hours. Super Builders estimated $840,000 overhead cents and topo direct labour hours for the year. Super Builders had 2 jobs in work in process inventory January 1, 2015. The company started 2 more jobs during Ianuary. The following data wa provided for January: Balance Jan. 1, 2015 $0 $0 Direct Materials Direct Labour Cost Direct Labour Hours $36,480 $34,420 $23,000 $19,020 $45,800 $32,500 $30,480 $16,420 $19,500 I $9,720 3,900 1,944 4,600 6,500 By January 31, 2015, Job 102 and Job 103 were completed and Job 103 was sold. The rest of the jobs remained in process. Required: A) Calculate the plantwide overhead rate per direct labour hour