Hahn Company uses a job-order costing system. Its plant wide predetermined overhead rate uses direct labor-hours as the allocation base. The company pays its direct laborers $15 per hour. During the year, the company started and completed only two jobs-Job Alpha, which used 54,500 direct labor-hours, and Job Omega. The job cost sheets for these two jobs are shown below:
Job Alpha
Direct materials ................................................?
Direct labor .....................................................?
Manufacturing overhead applied ............................?
Total job cost .......................................... $1,533,500
Job Omega
Direct materials ...................................$ 235,000
Direct labor ......................................... 345,000
Manufacturing overhead applied ................184, 000
Total job cost .................................... $ 764,000
Required:
1. Calculate the plant wide predetermined overhead rate.
2. Complete the job cost sheet for Job Alpha.