Exam 2, Ch 14, 15& 16 CWN Company uses a job order costing system and last period incurred $71,000 of actual overhead and $100,000 of direct labor. CWN estimates that its overhead next period will be $84,000. It 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: 0126:59 Multiple Choice 84%. 71%. 85%. 141%. 119%.