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 nonlabor related costs	$250,000
The budgeted indirect cost rate is:			A	$7
			B	$19
			C	$16
			D	$9