SHIND Help Save & Ball Kayak Company uses a job order costing system and allocates its overhead on the basis of direct labor costs. Kayak Company's production costor the year were: direct labor, $32,000; direct materials, $52,000; and factory overhead applied $6,200 The predetermined overhead rate was Multiple Choice 11.92%. 16.25% 19.38%. 5.16% 516.13%