The Work in Process inventory account of a manufacturing Corporation shows a balance of $18,000 at the end of an accounting period.

The job cost sheets of the two uncompleted jobs show charges of $6,000 and $3,000 for materials, and charges of $4,000 and $2,000 for direct labor.

From this information, it appears that the Corporation is using a predetermined overhead rate, as a percentage of direct labor costs, of:

A) 50%

B) 200%

C) 300%

D) 20%

Please show work so I understand how you got the answer. Thanks!