(Variance Analysis-Cost) Burnet, Duckworth, & Palmer, a local law firm, has been having trouble maintaining its profitability. The managing partner, Michael Burnet, has asked you to come in and help him identify why they are missing their profit goals. He says that normally labor costs are about 35-40% of the client's billing costs, supplies 5-7%, and "overhead" (admin and clerical support) about 12-15%, leaving about a 40% profit for a typical client. He gives you the following information on four recent representative clients: Client Job Price Labor Supplies Overhead Clark $1,913 $641 $96 $314 Dobson $1,102 $480 $72 $235 Jackson $1,007 $442 $66 $217 Thomson $1,607 $560 $84 $275 Total $5,629 $2,123 $318 $1,041 What is the total percentage of labor? (2 decimal places)