Beta Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are:
Department A Department B
Direct materials $800,000 $200,000
Direct manufact labor $200,000 $900,000
Manufact overhead $500,000 $450,000
The actual material and labor costs charged to Job #432 were as follows:
Direct materials: $25,000
Department A $10,000
Department B $12,000
Beta applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor cost using departmental rates determined at the beginning of the year.
Proportion of manufacturing overhead with respect to the total cost of the job is _____.