14. [Answer & Solving Process] The Quick-jet Aircraft Corporation has a central materials laboratory. The laboratory has only two users, the Large Plane Department and the Small Plane Department. The following data apply to the coming budget year: Budgeted costs of operating the materials laboratory per year: Fixed costs per year $600,000 Variable costs $90 per technician hour Budgeted long-run usage in hours per year: Large Plane Department Small Plane Department 4,000 technician hours 2,000 technician hours To calculate allocation rates, budgeted amounts are used. If the company uses single-rate cost- allocation method, what is the allocation rate per hour used? 1 $190.00 2 $390.00 3 $150.00 4 $100.00 5 $90.00