The Work-in-Process Inventory account of a manufacturing firm has a balance of $12,825 at the end of an accounting period. The job cost sheets of two uncompleted jobs show charges of $2,100 and $1,900 for materials used, and charges of $2,000 and $2,200 for direct labor used. Overhead is applied as a percentage of direct labor costs. The predetermined rate is: (round your percentage answer to 2 decimal places.)
90.80%.
36.10%.
277.00%.
110.12%.