18. The Work in Process inventory account of a manufacturing company shows a balance of $2,600 at the end of an accounting period. The job cost sheets of the two uncompleted jobs show charges of $400 and $200 for direct materials, and charges of $300 and $500 for direct labor. From this information, it ! appears that the company is using a predetermined overhead rate, as a percentage of direct labor cost ($) of: a. 80% b. 125% c. 100% d. e. 150% 200%