At the end of 2018 , River Plate Builders had two jobs still in process with a total balance of $132,200 (DM, DL. and MOH ). According to their respective job cost sheets, the jobs had $25,000 and $32,000 in direct materials costs, and $12,500 and $17,100 in direct labor cost. What overhead rate is River Plate using? 80% of direct material cost 50% of direct material cost 120% of direct labor cost 25% of direct labor costs