Weekly Company gathered the following information for the year ended December 31: Direct labor cost incurred for the year $180,100 Estimated manufacturing overhead costs $273,400 Estimated direct labor cost $214,000 Work in process inventory, Dec, 31 $51,900 Finished goods inventory, Dec. 31 $48,100 Cost of goods sold $141,300 Estimated direct labor hours 260,100 What would the predetermined manufacturing overhead rate for the year be using direct labor cost as the allocation base? O A. 119% of direct labor cost OB. 105% of direct labor cost OC. 84% of direct labor cost OD. 128% of direct labor cost