Estimated Estimated total mot cost total allocation pre determined overhead rate : 35. ARM Inc. is a manufacturing company that commutes its predetermined overhead rate based on direct labore cost. The Work in Process account has a balance of $10,220 at the end of 2019. There were two jobs in process at the end of 2019: Job #150 and Job #151. The job cost sheet for Job #150 contains $1,600 for direct materials and $1,400 for direct labor. The job cost sheet for Job #151 contains $800 for direct materials and $2,000 for direct labor. From this information, the company is using a predetermined overhead rate ori a. 77% of direct labor cost. b. 80% of direct labor cost. c. 130% of direct labor cost. d. The answer cannot be determined from the information provided. #150 1,400 151 2.000