Which kind of budget would cause the largest increase in a country's national debt?
A. One that decreases taxes and decreases spending
B. One that increases taxes and decreases spending
C. One that decreases taxes and increases spending
D. One that increases taxes and increases spending

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: