Twinkle Ornaments Company uses job costing. Twinkle Ornaments Company has two departments, Trimming and Finishing. Manufacturing overhead is allocated based on direct labor cost in the Trimming Department and direct labor hours in the Finishing Department. The following additional information is available: Trimming Dept Finishing Dept Estimated amounts Direct labor cost $320,000 Direct labor hours 25,000 Manufacturing overhead costs $400,000 $400,000 40,000 $300,000 Actual data for completed Job No. 650 is as follows: Actual amounts Trimming Dept Finishing Dept Direct materials requisitioned $22,500 $52,500 Direct labor cost $35,400 $37,100 Direct labor hours 5,400 5,000 What is the predetermined manufacturing overhead rate for the Trimming Department? 80% of direct labor cost 125% of direct labor cost 103% of direct labor cost 100% of direct labor cost