The Work in Process inventory account of a manufacturing Corporation shows a balance of $6,340 at the end of an accounting period. The job cost sheets of the two uncompleted jobs show charges of $1,000 and $440 for materials, and charges of $720 and $1,280 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:

Noreen 4e Recheck 2017-16-03

69%

145%

320%

260%