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 $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:  

    

Required.

1. Calculated the plantwide predetermined overhead rate.

2. Complete the job cost sheet job Alpha.

Job Alpha Direct materials. ? Direct labor ... Manufacturing overhead applied ? ? Total job cost ... $1,533,500 Job Omega Direct materials ... Direct labor ... Menufecturing overhead applied $235,000 345,000 184,000 Total job cost . $764,000