Use the Following Information for Questions
Carlos Consulting Inc

Multiple Choice

Use the following information for questions
Carlos Consulting Inc. provides financial consulting and has collected the following data for the next year's budgeted activity for a lead consultant. $$\begin{array} { c l } \text { Consultants' wages } & \$ 90,000 \\\text { Fringe benefits } & \$ 22,500 \\\text { Related overhead } & \$ 17,500 \\\text { Supply clerk's wages } & \$ 18,000 \\\text { Fringe benefits } & \$ 4,000 \\\text { Related overhead } & \$ 20,000 \\\text { Profit margin per hour } & \$ 20 \\\text { Profit margin on materials } & 15 \% \\\text { Total estimated consulting hours } & 5,000 \\\text { Total estimated material costs } & \$ 168,000\end{array}$$
-The material loading charge is

A) 15%.
B) 25%.
C) 40%.
D) 55%.