8 The Work in Process inventory account of a manufacturing company shows a balance of $2,100 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $800 and $100 for direct materials and charges of $500 and $600 for direct labour. From this information, what predetermined overhead rate, as a percentage of direct labour costs, does the company appear to be using? Multiple Choice 11% O 9.09 8.06% O 12%