The Work in Process inventory account of a manufacturing firm shows a balance of $5,400 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $700 and $560 for materials, and charges of $420 and $840 for direct labor. From this information, it appears that the company is using a predetermined overhead rate, as a percentage of direct labor costs, of: rev: 04_16_2014_QC_48312 228.57% 43.75% 428.57% 53.33%