please help on both

The work-in-process inventory account is debited for actual overhead costs advertising costs maintenance costs applied overhead costs Question 11 3.3 pts OSY Company uses a job order cost accounting system and allocates its overhead on the basis of direct labor costs. OSY expects to incur $300,000 of overhead during the next period and expects to incur $500,000 of direct labor costs. What is OSY's predetermined overhead rate? 67% 60% 167% 10%