ram just completed two jobs: Job A and Job B, which were similar in terms of complexity, production processes, and units manufactured. Job A was manufactured by test1 who earns Rs. 14 per hour, whereas Job B was completed by test2 who earns Rs. 20 per hour. If test1 and test2 are equally efficient, would the company be better off using direct labor cost or direct labor hours as the cost driver in its predetermined overhead rate?