Which of the Following Describes How Managers Compute the Actual

Which of the following describes how managers compute the actual indirect-cost rate?

A) Add actual total indirect costs in the pool to the actual total quantity of the cost-allocation base.
B) Divide actual total indirect costs in the pool by the actual total quantity of the cost-allocation base.
C) Multiply actual indirect costs in the pool by the actual total quantity of the cost-allocation base
D) Subtract actual direct costs in the pool from the actual total quality of the cost-allocation base
E) Subtract actual indirect costs in the pool from the actual quantity of the cost-allocation base