at year end, dub's wind generator co. had a $40,000 debit balance in its manufacturing overhead control account. overhead is applied to products based on direct labor cost. Relevant account balance information at year-end follows: Work in process finished goods cost of goods inventory inventory sold direct material $20,000 $80,000 $120,000 direct labor 10,000 40,000 50,000 factory overhead 20,000 80,000 100,000 totals 50,000 200,000 270,000 a) what predetermined OH rate was used during the year? % of direct labor cost b) Provide arguments to be used for deciding whether to prorate the balance in the overhead account at year-end. c) Prorate the overhead account balance based on the relative balances of the appropriate accounts. Round your final answers to the nearest dollar. Do not round any interim calculations prior to each final answer. Work in Process Inventory $ Finished Goods Inventory $ Cost of Goods Sold $ Total $ d) Identify some possible reasons that the company had a debit balance in the overhead account at year-end