Acme Cоmpаny mаnufаctures three prоducts, Prоducts P, Q, and R. To apply manufacturing overhead to jobs, Acme uses an activity-based costing system that includes three cost pools (and cost drivers): Assembly (direct labor hours), Machine Setups (number of setups), and Material Handling (number of parts). Here are the estimates for the upcoming year: Based on these estimates, what percentage of the costs in the Material Handling cost pool will be allocated to Product P? Round to the nearest whole number and do not enter a percent sign or a decimal point (e.g., enter 89, not 89.0% or 0.89).