11. The Work in Process inventory account of a manufacturing firm shows a balance of $3,000 at the end an accounting period. The job cost sheets of two uncompleted jobs show charges of $500 and $300 for materials, and charges of $400 and $600 for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of of A. 83%. B. 120%. C.40%. D,300%