5 or direct TU Manufacturing Company uses a job order cost system with Manufacturing overhead applied to products on the the beginning of the most recent period, the company estimated Its total direct labor cost to be $42,000 and its total manufacturing overhead cost to be $75,600. Several Incomplete ledger accounts (-accounts) showing the transactions that occurred during the most recent accounting period follow: Raw Materiale Manufacturing Overhead Beginning 10,000 Indirect Materials 10,000 Purchase 95,000 1111 Indirect Labor 20,000 Eading 18500 Factory Depreciation 13,000 Factory Rest 12,000 Factory U 5,000 Work in Process Other Factory Cats 14,000 Beginning 2.000 Direct Materials 7.121 Total Actual Overhead Direct Laber 35,000 Applied Overhead 731 7141 Fleished Goods Ending Begioning 53,000 Cost of Goods Manufactured Ending 40,000 Calculate the predetermined overhead cost rate (POHR) 76,000 7151 Multiple Choice 180 150 3.00 100