I need to know how to come up with the answer. I know the answer is 78% but please tell me the process to get that answer.

Hiassen Company's predetermined overhead rate is based on direct labor costs. The company's Work in process inventory account has a balance of $4,418, which relates to the one job that was in process at the end of an accounting period. The related job cost sheet includes total charges of $858 for direct materials and $2,000 for direct labor. The company's predetermined overhead rate, as a percentage of direct labor costs, must be:

78%.