If budgeted indirect cost base is 115 and budgeted cost allocation...

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If budgeted indirect cost base is $115 and budgeted cost allocation base is $830 per hour, then annual indirect cost (budgeted) will be

A. $93,450

B. $94,560

C. $96,450

D. $95,450

Answer: Option D

Annual indirect cost (budgeted) = Budgeted indirect cost × Budgeted cost allocation
= $115 × $830 = $95,450

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