The correct answer is A. 67.30%.
The budgeted indirect cost rate is calculated by dividing the budgeted cost in the indirect cost pool by the total quantity of the cost allocation base. In this case, the budgeted cost in the indirect cost pool is $144,500 and the total quantity of the cost allocation base is $165,500. Therefore, the budgeted indirect cost rate is $144,500 / $165,500 = 67.30%.
Option B is incorrect because it is the budgeted cost in the indirect cost pool divided by the total quantity of the cost allocation base, multiplied by 100%. This is not the correct formula for calculating the budgeted indirect cost rate.
Option C is incorrect because it is the total quantity of the cost allocation base divided by the budgeted cost in the indirect cost pool. This is not the correct formula for calculating the budgeted indirect cost rate.
Option D is incorrect because it is the budgeted cost in the indirect cost pool subtracted from the total quantity of the cost allocation base. This is not the correct formula for calculating the budgeted indirect cost rate.