Tech Solutions is a consulting firm that uses job$-$order costing. Its direct materials

consist of hardware and software it purchases and installs on behalf of its clients. The

firm's direct labor includes salaries of consultants who work at the client's job site, and

its overhead consists of costs such as depreciation, utilities, and insurance related to

the office headquarters as well as the office supplies consumed serving clients.

Tech Solutions computes its predetermined overhead rate annually based on direct

labor$-$hours. At the beginning of the year, it estimated $67,500$ direct labor$-$hours would

be required for the period's estimated level of client service. The company also

estimated $$540,000$ of fixed overhead cost for the coming period and variable

overhead of $$0\mathrm{.}50$ per direct labor$-$hour. The firm's actual overhead cost for the year

was $$557,400$ and its actual total direct labor was $75,000$ hours.

Required:

Compute the predetermined overhead rate.

During the year, Tech Solutions started and completed the Xavier Company

engagement. The following information was available for this job:

Compute the total job cost for Xavier Company.

Complete this question by entering your answers in the tabs below.

Compute the predetermined overhead rate.

Note: Round your answer to $2$ decimal places.