The following information is taken from the books of AB Contractors for the year ended $31$ December $19$x$1$: Material Issued$-100000$

Material on hand $31\mathrm{.}12\mathrm{.}19$x$1-50000$

Wages payable $-50000$

Wages prepaid $-30000$

Machinery issued to contract $-60000$

Value of machinery $31\mathrm{.}12\mathrm{.}19$x$1$

Direct overheads$-20000$

Head office overheads$-20000$

Subcontractors fees$-8000$

Tender price$-540000$

Total expected costs $-300000$

Work certified $150000$

Payment received from client$-130000$

Determine the costs to date as percentage