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12. The Work in Process inventory account of a manufacturing company shows a balance of $2,400 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $400 and $470 for direct materials and charges of $200 and $250 for direct labour. From this information, what predetermined overhead rate, as a percentage of direct labour costs, does the company appear to be using? a. 240%. b. 80%. 300%. d. 125%. C. 13. The Watts Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labour cost in Department A and on machine hours in Department B. At the beginning of the year, the company made the following estimates: Department A Department B Direct labour cost $60,000 $40,000 Manufacturing overhead $65,000 $90,000 Direct labour hours 6,0 8,000 Machine hours 12.000 6,000 What predetermined overhead rates would be used in Departments A and B, respectively? a. 50% and $5.00. b. 200% and $5.00. C. 110% and $15.00. d. 50% and $8.00