Here are selected data for Bean Company: Estimated manufacturing overhead $245,150 Factory utilities Estimated labor hours 35,000 Indirect labor Actual direct labor hours 36,000 Sales commissions Estimated direct labor cost $339,200 Factory rent Actual direct labor cost $320,200 Factory property taxes Factory depreciation $65,400 Indirect materials $30,200 $22,400 $53,700 $47,700 $28,100 $33,000 If the company allocates overhead based on direct labor cost, what is the predetermined manufacturing overhead rate? A. 138% of direct labor cost B. 72% of direct labor cost OC. 77% of direct labor cost D. 106% of direct labor cost