Carlos Consulting Inc -The Material Loading Charge Is
A)15

Multiple Choice

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

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