ABC Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are Department B Department A Direct materials $790,000 Direct manufacturing labor $200,000 Manufacturing overhead $520,000 $190,000 $800,000 $410,000 The actual material and labor costs charged to Job #234 were as follows: Direct materials: Direct labor Department A Department B Total $27,000 $13,000 $12.000 $25,000 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. What is the proportion of manufacturing overhead with respect to the total cost of the job? Instructions: Round your answer to the nearest dollar, and do not include cents, commas, % or 5. For example: if the answer is 10000 simply write 10000 (and NOT $10,000. $10,000.00. 10,000.00, $10000.00 or 10000.00)