Super Builders is a manufacturer of custom equipment and applies overhead to jobs on the basis of direct labour hours. Super Builders estimated $796,500 overhead costs and 59,000 direct labour hours for the year. Super Builders had 2 jobs in work in process inventory on January 1, 2015. The company started 2 more jobs during January. The following data was provided for JanuaryJob 102$36,520$34,420$23,0004,600Job 103$19,060$45,800$32,5006,500Job 104S40S30,480$19,5003,900Job 105$40$16,420$9,7201944Balance Jan 1, 2015Direct MaterialsDirect Labour CostDirect Labour HoursBy January 31, 2015, Job 102 and Job 103 were completed and Job 103 was sold. The rest ofthe jobs remained in process.Required:aCalculate the plantwide overhead rate per direct labour hour. (2 marks)YUraphb.Complete the job order cost sheets for all four jobs in January (4 marks)Job 102Job 103Jab 104Job 105Beginning BalanceDirect MaterialsDirect Labour

ph Styles Super Builders is a manufacturer of custom equipment and applies overhead to jobs on the basis of direct labour hours. Super Builders estimated $796,500 overhead costs and 59,000 direct labour hours for the year. Super Builders had 2 jobs in work in process inventory on January 1, 2015. The company started 2 more jobs during January. The following data was provided for January: Job 102 Job 103 Job 104 Job 105 Balance Jan. 1, 2015 $36,520 $19,060 $40 $40 Direct Materials $34,420 $45,800 $30,480 $16,420 Direct Labour Cost $23,000 $32,500 $19,500 $9,720 Direct Labour Hours 4,600 6,500 3,900 1,944 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. (2 marks) b. Complete the job order cost sheets for all four jobs in January. (4 marks) Job 102 Job 103 Job 104 Job 105 Beginning Balance Direct Materials Direct Labour