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%
 
        
             
        
        
        
Part of the reason why someone would want to narrow down their focus is so that they don't waste time accumulating clothes that won't aid them in the long run. 
<h3>What is the period of long run?</h3>
The period of long run is basically not defined anywhere, because the period of long run is fully depend upon the organistions and the types of it. It is normally the period above the operating cycle.
Part of the reason for narrowing one's focus is so that they don't waste time accumulating clothes that won't help them in the long run. 
Credits are treated as help in the long run because a person get money at present to do work and earn from that work, whereas the friends and the skills help the people in the lifetime.
Therefore, option A is correct.
Learn more about the long run, refer to:
brainly.com/question/17438349
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'Paid Product Placement' or 'Paid Advertising'
        
                    
             
        
        
        
Individuals in the group judged to be high in warmth and competence viewed by participants in relation to themselves as an in-group.
An in-group is a group of things, people, or other entities that are similar in some way. In-groups, particularly in humans, are defined by beliefs, values, and identities. Within in-groups, there is a shared understanding that group members share some characteristics. Humans, on the other hand, frequently organize items and their lives into in-groups and out-groups without consciously realizing it. This is a neurological shortcut that brains develop over time to assist humans in sorting and categorizing large amounts of information. Depending on the power dynamics and privilege that result from grouping, the outcomes can be negative, positive, or neutral.
An out-group is a group that is distinguished from an in-group by its dissimilarity. Where an in-group is defined by the presence of a shared element of identity, such as a belief or a trait, and an out-group is defined by the absence of that shared element.
Learn more about in-groups and out-groups here:
brainly.com/question/14429597
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