The Work in Process inventory account of a manufacturing firmshows a balance of

The Work in Process inventory account of a manufacturing firmshows a balance of $3000 at the end of an accounting period. Thejob cost sheets of two uncompleted jobs show charges of $500 and$300 for materials and charges of $400 and $600 for direct labor.From this information it appears that the company is using apredetermined overhead rate as a percentage of direct labor costsof: