Exercise $2-7$

Hahn Co$.$ uses ajob$-$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 the two jobs are shown below:

$\backslash$table$[[$Job Alpha,$],[$Direct Materials,$],[$Direct Labor,$],[$Manufacturing Overhead Applied,$],[$Total Job Cost,$$1,533,500$