AB Contractors for the year ended $31.$ December $19$x$1$:

Material issued: $100000$

Material on hand $31\mathrm{.}12\mathrm{.}19$x$1$: $50000$

Wages payable: $50000$

Wages prepaid: $30000$

Machinery issued to contract: $60000$

Value of machinery $31\mathrm{.}12\mathrm{.}19$x$1$: $55000$

Direct overheads: $20000$

Head office overheads: $20000$

Subcontractors fees: $8000$

Tender price: $540000$

Total expected costs: $300000$

Work certified: $150000$

Payment received from client: $130000$

Determine the costs to date as a percentage