help answer choices are a) 50%, b) 150%, c) 75%, d) 66.7%, e) 100%

Use the following labor budget data for Roy \& Miller Accounting, LLP. The budgeted overhead cost for the year is $1,260,000. The company has estimated that one-third of the budgeted overhead cost is incurred to support the firm's two partners, and two-thirds goes to support the staff accountants. The current audit bid for Monoco Industries requires $18,000 in direct partner professional labor, $30,000 in direct staff accountant professional labor, $5,000 in direct material. What is the overhead rate for staff accountants, if separate rates are used for partners and staff accountants