Super Builders is a manufacturer of custom equipment and applies overhead to jobs on the basis of direct labour hours. Super Builders estimated $712,500 overhead costs and 57,000 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: ob 102 103 104 105 Balance Jan. 1. 2018 536,480 519.000 Direct Materials 14.420 545.00.516.43 Direct Low Cost 2005120019 od 9.730 Direct Labour Hours 4.00 1.500.000 1.95 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: g. Calculate the plantwide overhead rate per direct labour hour. (2 marks) h. Complete the job order cost sheets for all four jobs in January (4 marks) ob 100 101 102 103 Beginning Balance Dret Materials Direct Labour Overhead Applied Tocal Cou i. Calculate the work in process inventory on January 31. 2015: (1 mark)