5 pts Question 12 Roman Industries hand assembles custom mountain bikes. Here are data for the current year: Raw materials inventory, beginning Raw materials inventory, ending Work in process inventory, beginning Work in process inventory, ending S54.000 539,000 $126.000 $189.000 Direct materials used Direct labor used Cost of goods manufactured Cost of goods sold $230,000 $260,000 $583,000 $557.000 Roman applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor costs. What is Roman's overhead allocation rate? R 075% 0 8096 11096 1259 e Nond of the above