The Speedjet Aircraft Corporation has a central materials laboratory. The laboratory has only two users, the Large Plane Department and the Small Plane Department. The following data apply to the coming budget year: Budgeted costs of operating the materials laboratory for 150,000 to 250,000 technician hours per year: Fixed costs per year Variable costs Budgeted long-run usage in hours per year: Large Plane Department Small Plane Department Budgeted amounts are used to calculate the allocation rates. $8,800,000 $70 per technician hour 90,000 technician hours 70,000 technician hours Actual usage for the year by the Large Plane Department was 80,000 technician hours and by the Small Plane Department was 120,000 technician hours. If a single-rate cost-allocation method is used, what is the allocation rate per hour used? (Round the final answer to the nearest dollar.) A. $125 B. $100 C. $114 D. $143