1) Job 200 Job 201 Job 202 Direct Materials S 500 350 1,000 Direct Direct Labour Cost Labour Hours $800 200 10 600 30 Franks Fabricating uses job costing and applies overhead using a normal costing system and uses direct labour cost as the allocation base. This period's estimated overhead cost is $100,000 and estimated direct labour cost of $50,000 and 2,500 direct labour hours. What is the overhead allocation rate? *a) 200% b) 50% c) 30% d) 60%