2714. If budgeted total direct labour hours are 3800 and budgeted direct labour cost is $480000, then budgeted direct labour cost rate will be

✅ The correct answer is A.
Budgeted direct labour cost rate = Budgeted direct labour cost ÷ Budgeted total direct labour hours
= $480000 ÷ 3800 = $126.32 per labour hour