Beta Corpor manufacturing costs for the year are: ation uses a job cost system and has two production departments, A and B. Budgeted Direct materials Direct manufacturing labor Manufacturing overhead $800,000 $200,000 $500,000 $200,000 $450,000 The actual material and labor costs charged to Job A32 were as follows: Total $25,000 Direct materials: Direct labor: Department A Department B $10,000 512,.000 $22,000 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 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%