甲企业5月份发生制造费用共计20 000元,按生产工时(A产品6 000小时,B产品4 000小时)分配计入A、B产品成本,在分配制造费用过程中,制造费用的分配率应为( )。 Enterprise A has manufacturing overhead totalling 20,000 yuan in May. The cost of product A and B is allocated according to production hours (6,000 hours for product A and 4,000 hours for B ). In the process of allocating manufacturing overhead, the allocation rate of manufacturing overhead should be ( ).