TB MC Qu. 16-171 (Algo) A manufacturer estimates total... 14 A manufacturer estimates total factory overhead costs of $4,740,000 and total direct labor costs of $2,370,000 for its first year of operations. During January, the company used $117,000 of direct labor cost in its Blending department and $92,000 of direct labor cost in its Bottling department. Compute the predetermined overhead rate as a percentage of direct labor cost. 3 points 01:26:02 Multiple Choice References 100%. O 200%, O 50%. O O 127% O 79%