The Work-in-Process Inventory account of a manufacturing firm has a balance of $14,650 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $2,400 and $2,200 for materials used, and charges of $2,300 and $2,500 for direct labor used. Overhead is applied as a percentage of direct labor costs. The predetermined rate is: (round your percentage answer to 2 decimal places.) 109.38%. 279.00%. 91.40%. 35.80%.