Considering the relationship of a company's business base to indirect cost rates, which of the following is TRUE?

a.

If a company's business base forecast is OPTIMISTIC, this will generally result in LOWER indirect cost rates.

b.

If a company's business base forecast is PESSIMISTIC, this will generally result in LOWER indirect cost rates.

c.

If a company's business base forecast is OPTIMISTIC, this will generally result in HIGHER indirect cost rates.