Bramble Corp. has the following budgeted costs for the next year:

	Time Charges		Material Charges
Shop employees wages and benefits	$125000		$-
Parts managers salary and benefits	-		45000
Office employees salary and benefits	20000		15000
Other overhead	5000		40000
Invoice cost of parts and materials	-		400000
Total budgeted costs	$150000		$500000

The material loading charge to be used next year assuming a 35% markup on material cost is

80%.

60%.

35%.

20%.