The actual material and labor costs charged to Job t432 were as follows: Beta applies manutacturing overhaad costs to jobs on the bask of direct manufacturing laber cost using departmental rates deternined at the beginting of ita year. Proportion of manufacharing overhead with respect to the total cost of the iob is (Round your firal antwar to mo decimal claces i) A. 421396 B. 27.19% c.. 2935% D. 43,45%