The Work in Process Inventory account of a manufacturing company has a $$10,745$ debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows direct material cost of $$3,500$ and direct labor cost of $$2,300.$ Therefore, the company's predetermined overhead rate is:

A$)47\%$ of direct labor cost.

B$)152\%$ of direct labor cost.

C$)66\%$ of direct labor cost.

D$)215\%$ of direct labor cost.

E$)141\%$ of direct labor cost.