GreenPark Limited makes custom outdoor furniture for municipal and provincial parks. At the start of theyear, GreenPark estimated that it would incur $630,000 in manufacturing overheadcost, use 40,000 direct labour hours and incur $1,100,000 in direct labour costs. InJuly, GreenPark finished Job 3275 for the CIty of Ottawa. The job required 252 direct labour hours at a cost of $7,560 and required $12,500 of direct materials.

What isGreenPark's manufacturing rate per direct labourcost? Round to two decimal places.

A.

57.27%

B.

73.25%

C.

65.00%

D.

20.25%