10. Arabica Manufacturing Company Uses a predetermined Manufacturing* overhead rate based on a percentage of direct labor cost . At the beginning of 2012, they estimated total manufacturing overhead costs at $1 , 050, 000 , and they estimated total direct labor costs at $840, 000 . What was the predetermined manufacturing overhead rate ?" 2. 80% of direct labor cost b. $1. 25 per direct labor hour C. 125% of direct labor cost d. $35. 00 per direct labor hour