CWN Company uses a job order costing system and last period incurred $80, 000 of actual overhead and $100, 000 of direct labor. CWN estimates that its overhead next period will be $75, 000 t also expects to incur $100, 000 of direct labor. If CWN bases applied overhead on direct labor cost, its predetermined overhead rate for the next period should be: Multiple Choice 75%. 80%. 107%