15&16) Help Seve&F TB MC Qu. 15-116 (Algo) CWN Company uses a job order costing... CWN Company uses a job order costing system and last period incurred $83,000 of actual overhead and $100,000 of direct labor CWN estimates that its overhead next period will be $72,000 who expects to incur $100,000 of direct labor cost. If CWN bases applied overhead on direct labor cost, its predetermined overhead rate for the next period should be