The GA-10626 company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $ 1,740 for the ending balance of its work in process inventory. The company has two incomplete products that respectively used $200 and $100 of direct materials, and $ 400 and $ 200 of direct labor. Using these facts, what is the GA-10626 company's predetermined overhead rate as a percentage of direct labor cost? Multiple Choice 130 % 140 % 145 % 150%