Which of the following is the mathematical expression for the budgeted fixed overhead cost per unit of cost allocation base?
a. Budgeted fixed overhead cost per unit of cost allocation base = Budgeted total costs in fixed overhead cost pool ÷ Actual total quantity of cost allocation base
b. Budgeted fixed overhead cost per unit of cost allocation base = Budgeted total costs in fixed overhead cost pool ÷ Budgeted total quantity of cost allocation base
c. Budgeted fixed overhead cost per unit of cost allocation base = Actual total costs in fixed overhead cost pool : Actual total quantity of cost allocation base
d. Budgeted fixed overhead cost per unit of cost allocation base - Actual total costs in fixed overhead cost pool + Budgeted total quantity of cost allocation base