$4,730,000
$3,730,000
$2,730,000
$1,730,000
✅ The correct answer is C.
Total direct labour cost = Budgeted direct labour hours × Direct labour cost rate
= 4550 × $600 = $2,730,000
Total direct labour cost = Budgeted direct labour hours × Direct labour cost rate
= 4550 × $600 = $2,730,000