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Question - GreenPark Limited makes custom outdoor furniture for municipal and provincial parks. At the start of the year, GreenPark estimated that it would incur $630,000 in manufacturing overhead cost, use 40,000 direct labour hours and incur $1,100,000 in direct labour costs. In July, GreenPark finished Job 3275 for the CIty of Ottawa. The job required 252 direct labour hours at a cost of $7,560 and required $12,500 of direct materials.
What is GreenPark's manufacturing rate per direct labour cost? Round to two decimal places.
A. 57.27%
B. 73.25%
C. 65.00%
D. 20.25%
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