Latha needs \[\text{Rs}\text{.6}0\]for a class trip. She has \[\text{Rs}\text{.32}\]. She can earn \[\text{Rs}\text{.4}\]an hour working part time. If the equation given shows this relationship, how many hours must Latha work to have the money she needs? \[\text{4h+32=60}\]

• A.  7 hours 
• B.    17 hours     
• C.    23 hours     
• D.    28 hours