At year-end 2010, 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: A. What predetermined OH rate was used during the year? B. Provide arguements 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. D. Identify some possible reasons that the company had a debit balance in the overhead account at year end.