If budgeted total direct labour hours are 3800 and budgeted direct labour cost is $480000, then budgeted direct labour cost rate will be

If budgeted total direct labour hours are 3800 and budgeted direct lab

1.	If budgeted total direct labour hours are 3800 and budgeted direct labour cost is $480000, then budgeted direct labour cost rate will be
A.	126.32 per labour hour
B.	128.32 per labour hour
C.	130 per labour hour
D.	132 per labour hour
Answer» B. 128.32 per labour hour