what is the percentage of completion on a job with a cost$-$to$-$date $($CTD$)$ of $$157,300$ and a total cost$-$to$-$complete $($CTC$)$ of $$321,500?$ a$)3\mathrm{.}29\%$ b$)0\mathrm{.}329\%$ c$)32\mathrm{.}9\%$ d$)329\%$