Hello, im workinh on this problem and i dont understand where the 40% comes from? can you help me out pls?

11:14 chegg.com Question: Abburi Company's... Abbun Company's manufacturing overhead is 60% of its toxtal conversion costs. If direct labor is $52,000 and if direct materials are $28,000, the manufacturing overhead is: A) $34,667 B) $78,000. C) $42,000. D) $120,000 Expert Answer Anonymous Answer. B. $78000 Manufacturing Overhead Conversion Costs 60% of Total Labour Cost $52000 Conversion Cost $52000/ 40%-$130000 Manufacturing Overhead-60% of 130000 $78000 O Comments