d. $1.60 The Work in Process inventory account shows a balance of $18,000 at the end of an accounting period. The job cost sheets of the two uncompleted jobs show charges of $6,000 and $3,000 for materials, and charges of $4,000 and $2,000 for direct labor. From this information, it appears that the LLC is using a predetermined overhead rate, as a percentage of direct labor costs, of: Select one: a. 300% O b. 200% O c. 20% O d. 50% ned overhead rate based on direct labor-hours to apply manufacturing overhead. In 2017, the Corporadion worked 57,000 labor-hours and incurred $345,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 55,000 direct labor- hours during the year and incur $330,000 of manufacturing overhead cost. The Corporation's manufacturing overhead cost was