Kayak Campany uses a job order costing system and allocates its overtiead on the basie of direct lober costs kiyak Company' production costs for the year were direct inbor, 531,000 ; direct materiats, 551,000 , and foctory crethead appited s6, Mog. The predetermined overhead rate was 5.08% 11.96% 19.68% 508.20% 16.45%