The Work in Process Inventory account of a manufacturing company has a 511184 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 $3,600 and direct labor cost of $2,400. Therefore, the company's predetermined overhead rate is Multiple Choice 67% of direct lebar CUSL 150% of direct labor cost 216% of direct labor cost. 46% of direct labor cost 144% of direct labor cost