The Work in Process Inventory account of a manufacturing company has a $4,400 debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows direct material cost of $2,000 and direct labor cost of $800. Therefore, the company's predetermined overhead rate is:

A) 40% of direct labor cost.

B) 50% of direct labor cost.

C) 80% of direct labor cost.

D) 200% of direct labor cost.

E) 300% of direct labor cost