Lux Corporation uses a job cost system and has two production departments, X and Y. Budgeted manufacturing costs for the year are: Direct materials Direct manufacturing labor Manufacturing overhead Department $1400,000 $400,000 $1200,000 Department Y $200,000 $1600,000 $800,000 The actual material and labor costs charged to Job #512 were as follows: Total $50,000 . Direct materials: Direct labor: Department Department y $ 16,000 $24,000 $40,000 Lux applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year For Department y, the manufacturing overhead allocation rate is For Department Y, the manufacturing overhead allocation rate is: Select one: a. 200% b. 100% C. 50% d. 300%