Sunrise Company provides building services. Each building job is different from the others and the company's accountant uses a job- order costing system to allocate costs to the different jobs. She uses direct labour hours as the basis for overhead allocation and estimates the following amounts for the year: Direct materials Direct labour costs Overhead Direct labour hours $14,280,000 $ 8,400,000 $ 6,300,000 300,000 The accountant recorded the following data for the three jobs that Sunrise started and completed during the quarter. Direct materials Direct labour hours School $2,856,000 66,800 Residential $2,142,000 33,400 Cinema $ 4,284,000 16,700 Required: 1. Compute the predetermined overhead allocation rate for the year and apply overhead to the three jobs. (Round your "Predetermined overhead allocation rate" to 2 decimal places). Predetermined overhead allocation rate per DLH Overhead applied School Residential Cinema