Tech Solutions computes its predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 95,000 direct labor-hours would be required for the periods estimated level of client service. The company also estimated $1,235,000 of fixed overhead cost for the coming period and variable overhead of $0.50 per direct labor-hour. The firms actual overhead cost for the year was $1,247,400 and its actual total direct labor was 100,050 hours.

Required:

Direct materials	$ 51,600
Direct labor cost	$ 30,900
Direct labor-hours worked	380

1. Compute the predetermined overhead rate.

2. During the year, Tech Solutions started and completed the Xavier Company engagement. The following information was available with respect to this job:

Compute the total job cost for the Xavier Company engagement. (Round your intermediate calculations to 2 decimal places.)

Direct materials
Direct labor
Overhead applied
Total manufacturing cost