Assume the city of Shreveport has the following table for full cost of its service program. What is the indirect cost rate if it is only based on the direct labor cost? Nurses Annual Percent of total input cost costs $65,000 75.58% $6,000 6.98% $10,000 11.63% Direct labor Direct non-labor Indirect labor Indirect non- labor Total cost per $5,000 5.81% $86,000 100% nurse Full cost of 7.5*$86,000 $645,000 nurses a. 11.63% b. 23.08% c. 5.81% O d. 17.44%