The Work$-$in$-$Process inventory account of a manufacturing firm shows a balance of $$4,090$ at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $$570$ and $$370$ for materials, and charges of $$600$ and $$800$ for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of:

Multiple Cholce

$80\%.$

$43\%.$

$292\%.$

$125\%$