Bell Company sells several products. Information of average revenue and costs is as follows:

Selling price per unit $ 33.00

Variable costs per unit:

Direct material $ 5.25

Direct manufacturing labor $ 1.75

Manufacturing overhead $ 0.30

Selling costs $ 2.00

Annual fixed costs $ 111000

The company sells 11000 units.

What is the proportion of variable costs to total costs?

A. 47.96 % B. 34.22 % C. 76.58 % D. 37.65 %