Total cost job=
Retail price of parts+labor cost+manufacturing overhead
Total cost job 82
Retail price of parts 0
Labor cost=7.5×6.5=48.75
Manufacturing overhead ?
82=0+48.75+?
?=82−48.75
?=33.25
Manufacturing overhead is 33.25
Now find manufacturing overhead rate from the cost of labor
33.25÷48.75=0.682×100=68.2%
The answer 68.2%