Exercise $2-8($Algo$)$ Job$-$Order Costing; Working Backwards $[$LO$2-1,$ LO$2-2,$ LO$2-3]$

Hahn Company uses job$-$order costing. Its plantwide predetermined overhead rate uses direct labor$-$hours as the allocation base. The company pays its direct laborers $$14\mathrm{.}50$ per hour. During the year, the company started and completed only two jobs$-$Job Alpha, which used $69,700$ direct labor$-$hours, and Job Omega. The job cost sheets for these two jobs are shown below:

$\backslash$table$[[$Job Alpha,$],[$Direct materials,$],[$Direct labor,?$],[$Manufacturing overhead applied,$],[$Total job cost,$$1,636$