CWN Company uses a job order costing system and last period incurred $77,000 of actual overhead and $100,000 of direct labor, CWN estimates that its overhead next period will be $78,000. It also expects to incur $100,000 of direct labor cost. If CWN bases applied overhead on direct labor cost, its predetermined overhead rate for the next period should be: Multiple Choice 99% 128% 130%