Question $8$

$3\mathrm{.}33$ pts

Doyle Company uses a job order cost accounting system. At year$-$end the Work in Process Inventory controlling account showed a debit balance of $$43,125.$ For the two jobs in process at year$-$end, one showed $$6,000$ in direct materials and $$4,500$ in direct labor. The job cost sheet for the second job showed $$9,000$ in direct materials and $$6,750$ in direct labor. If the company is using a predetermined overhead application rate based on direct labor cost, the rate is:

$100\%.$

$50\%.$

$150\%.$

$200\%.$