"Here are selected data for Bean Company: Estimated manufacturing overhead $260,550 Factory utilities $30 200 Estimated labor hours 35,000 Indirect labor $22,400 Actual direct labor hours 36,000 Sales commissions $53,700 Estimated direct labor cost $344,300 Factory rent $47 700 Actual direct labor cost. $320,200 Factory property taxes $28.100 Factory depreciation $65,400 Indirect materials $33.000 If the company allocates overhead based on direct labor cost, what is the predetermined manufacturing overhead rate? O A. | 132% of direct labor cost O B. 81% of direct labor cost OC. 108% of direct labor cost OD. 76% of direct labor cost