From the following budgeted data, calculate the budgeted indirect cost rate that would be used in a normal costing system.

Actual results for the year were the following:

Total direct labor hours 100,000

Total indirect labor hours 35,000

Direct costs $900,000

Total indirect labor related costs $400,000

Total indirect non-labor related costs $250,000

The budgeted indirect cost rate is:

A $7

B $19

C $16

D $9