Beta Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: Department A Department B Direct materials $790,000 $190,000 Direct manufacturing labor $200,000 $800,000 Manufacturing overhead $520,000 $410,000 The actual material and labor costs charged to Job #1432 were as follows: Total Direct materials: $27.000 Direct labor Department A $13,000 Danartment $12.000 O A 43.45% B. 27.19% C. 29.36% OD. 42.13% WE The actual material and labor costs charged to Job 1432 were as follows: Total Direct materials $27,000 Direct labor Department $13,000 Department B $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. Proportion of manutacturing overhead with respect to the total cost of the job is (Round your final answer to two decimal places) O A 43.45% OB. 27. 19% OC 29.36% OD. 42.13%