Springville Manufacturing Company uses a job order costing system. For lob $=151$. the production manager requisitioned $\$ 1,200$ of materials and used 40 hours of direct labor at $\$ 18$ per hour. Manufacturing overhead is applied on the basis of direct labor hours, using a predetermined overhead rate. At the beginning of the year. $\$ 800,000$ of manufacturing overhead costs were estimated based on a forecast of 200,000 direct labor hours. Prepare the cost summary section of a job cost sheet for Job \#151. (Note: You have to calculate the predetermined overhead rate.)