manufacturing costs increase with direct labour hours. What is the budgeted indirect manufacturing cost rate? Round to the nearest cent.

A$.$ $$4\mathrm{.}94$

B$.$ $$2\mathrm{.}33$

C$.$ $$8\mathrm{.}10$

D$.$ $$17\mathrm{.}00$

E$.$ $$2\mathrm{.}12$