Next year, Eagle Consulting anticipates total revenue of $1.6 million, while Falcon Consulting anticipates total revenue of $2.0 million. If Eagle's activity-based overhead rate for customer development is $0.05 per dollar of revenue and Falcon's rate is $0.04, then

a.

we cannot determine which firm expects a higher amount of customer development overhead.

b.

falcon expects a higher amount of customer development overhead.

c.

the two firms expect the same amount of customer development overhead.

d.

Eagle expects a higher amount of customer development overhead.