we TU Manufacturing Company uses a job order cost system with Menufacturing overhead applied to products on the basis of direct labor dollars. As the beginning of the most recent period, the company estimated its total direct labor cost to be $42.000 and its total manufacturing overhead cost to be $75,600. Several incomplete ledger accounts (t-accounts) showing the transactions that occurred during the most recent accounting period follow Raw Material Beginning 10.000 Perth Ending 95,000 15.500 Manufacturing Overhead Indirect Materiah 10,000 Indirect Labor 20,000 Factory Depreciation Factory He Factory Cities 5,000 Work in Pre Other Factory Co 14,000 Beginning 21,600 Dict Material 712 Total Actual Overhead 74,000 Direct Labor 35,000 Applied Overbal 7141 Ending 20,000 Cost of Good Manufactured Calculete the predetermined overhead cost rate (POHR) Multiple Choice 1.80 1.50 1.00 O 3.00