Heidi Corp. has the following information available for the coming year: Estimated overhead costs $285,000 Estimated direct labour cost $150,000 Estimated number of units to be produced 450,000 units Production capacity 620,000 units If the Heidi Corp. uses direct labour cost as a basis to apply factory overhead, the predetermined overhead application rate is: Question 12 options: 46%. 190%. 300%. 63%. 53%