$93,450
$94,560
$96,450
$95,450
✅ The correct answer is D.
Annual indirect cost (budgeted) = Budgeted indirect cost × Budgeted cost allocation
= $115 × $830 = $95,450
Annual indirect cost (budgeted) = Budgeted indirect cost × Budgeted cost allocation
= $115 × $830 = $95,450