Here are selected data for Wilson Company: Estimated manufacturing overhead Estimated labor hours Actual direct labor hours Estimated direct labor cost Actual direct labor cost Factory depreciation $250,150 Factory utilities S30,200 S22,400 S53,700 $47,700 $28,100 $33,000 35,000 Indirect labor 36,000 Sales commissions $340,100 Factory rent 320,000 Factory property taxes $65,400 Indirect materials If the company allocates overhead based on direct labor cost, what is the predetermined manufacturing overhead rate? A. 0 B. C. D. 106% of direct labor cost 78% of direct labor cost 136% of direct labor cost 74% of direct labor cost