If budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be?

If budgeted annual indirect cost is $85000 and budgeted annual quantit

1.	If budgeted annual indirect cost is $85000 and budgeted annual quantity of cost allocation base is $7500, then budgeted indirect cost rate would be?
A.	112.34 per piece
B.	113.34 per piece
C.	111.34 per piece
D.	110.34 per piece
Answer» C. 111.34 per piece