The following data is for the Rose Company, a manufacturer of cat beds:

After-tax income	$ 109561
Selling price per unit	$ 3.98
Variable cost per unit	$ 1.61
Total fixed costs	$ 120644

If Rose sold 304893 units, what is the income tax rate?

Select one:

a. 90.81%

b. 18.20%

c. 15.16%

d. 81.80%