Answer the Following Questions Using the Information Below: Beta Corporation

Multiple Choice

Answer the following questions using the information below: Beta Corporation uses a job cost system and has two production departments,A and B.Budgeted manufacturing costs for the year are:
$$\begin{array}{l}\begin{array} { lc c } &\text { Department A } & \text { Department B } \\\text { Direct materials } & \$ 800,000 & \$ 200,000 \\\text { Direct manufacturing labor } & \$ 200,000 & \$ 900,000 \\\text { Manufacturing overhead } & \$ 500,000 & \$ 450,000\end{array}\end{array}$$ The actual material and labor costs charged to Job #432 were as follows:
$\begin{array}{ll}&\text { Total }\\\text { Direct materials: }&\$25,000\\\text { Direct labor: }\\\text { Department A } & \$ 10,000 \\\text { Department B } & \$ 12,000 \\& \$ 22,000\end{array}$ Beta applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year.
Proportion of manufacturing overhead with respect to the total cost of the job is ________.

A) 39.74%
B) 38.62%
C) 26.62%
D) 42%