Hahn Company uses a job-order costing system. Its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $19.50 per hour. During the year, the company started and completed only two jobsJob Alpha, which used 55,900 direct labor-hours, and Job Omega. The job cost sheets for the these two jobs are shown below: Job Alpha Direct materials Direct labor Manufacturing overhead applied Total job cost $ 2,230,000 Job Omega Direct materials Direct labor Manufacturing overhead applied Total job cost $ 341,400 452,400 290,000 $1,083,800 Required: 1. Calculate the plantwide predetermined overhead rate. 2. Complete the job cost sheet for Job Alpha