The company uses direct labor cost as its allocation base for its predetermined overhead rate. The company reports $ 1,740 for the ending balance of its work in process inventory. The company has two incomplete products that respectively used $ 200 and $ 100 of direct materials, and $ 400 and $ 200 of direct labor. Using these facts, what is the company's predetermined overhead rate as a percentage of direct labor cost? Multiple Choice 140% O 145% 150% 130%