Information for Nashville Forging is provided below. Based on this information, what is Nashvilles manufacturing overhead allocation as a percent of labor (round to the nearest percent)?

Material	$1.25
Direct Labor	$3.50
Mfg OH	$4.90
Tooling	$1.75
Factory Cost	$11.40
SGA	$2.28
Total Cost	$13.68
Profit	$1.37
Selling Price	$15.05

Group of answer choices

40%

150%

71%

112%

140%