The GA-34910 company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $3,140 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 GA-34910 company's predetermined overhead rate as a percentage of direct labor cost? Multiple Choice 120% 130% O 125% 110%