How do I calculate the material charge percentage I tried 32,150/321,500 and I got 0.1000 but it is not correct. Also same problem different step for price of job with 15% markup

Problem 15-39 Time and Material Pricing (LO 15-9) laic Suburban Heating, Inc, installs heating systems in new homes built in Philadelphia. Jobs are priced using the time and materials method. The predictions pertain to the company's operations for the next year ded $ 26.00 per hour Labor rate, including fringe benefits 15.000 hours Annual labor hours Annual overhead costs: Material handling and $ 32150 storage $141.000 $321,500 Other overhead costs Annual cost of materials used The president of Suburban Heating, B. T. Ewing, is pricing a job involving the H systems for six houses to be built by a local developer. He has made the fo estimates 6 Material $75,000 cost Labor hours 500 e to search