Bass Accounting Services Expects Its Accountants to Work a Total

Bass Accounting Services expects its accountants to work a total of 29,000 direct labor hours per year.The company's estimated total indirect costs are $348,000.The company uses direct labor hours as the allocation base for indirect costs.What is the indirect cost allocation rate?

A) $12 per hour
B) $24 per hour
C) $120 per hour
D) $14.40 per hour