Answer: d. 80% of direct material cost
Explanation:
Overhead cost = Total costs - Direct material - Direct labor
= 132,200 - 25,000 - 32,000 - 12,500 - 17,100
= $45,600
Direct materials cost = 32,000 + 25,000
= $57,000
Percentage of Direct materials = Overhead/ Direct materials
= 45,600/57,000
= 80%
