The f company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $ 3,560 for the ending balance of its work in process Inventory. The company has two incomplete products that respectively used $ 200 and $ 300 of direct materials, and $ 400 and $ 800 of direct labor. Using these facts, what is the company's predetermined overhead rate as a percentage of direct labor cost? Multiple Choice 160% 165 % 145% 155 %