Seved Save & Ball Kayak Company uses a job order costing system and allocates its overhead on the basis of direct labor costs. Kayak Company's production cons for the year were: direct labor, $32,000; direct materials, $52.000; and factory overhead applied $6.200 The predetermined overhead rate was Multiple Choice O O 11.92%. 16.25%. 19.38%. 5.16%. 516.13%