Alfa Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the years are: Department A Department B Direct materials $850,000 $250,000 Direct manufacturing labor $200,000 $900,000 Manufacturing overhead $550,000 $450,000 The actual material and labor costs charged to Job #432 were as follows: Total Direct materials: $25,000 Direct labor: Department A $12,000 Department B $10,000 $22,000 Alfa 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 ________.