_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 la

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