If budgeted direct labour hours are 4550 and direct labour cost rate is $600 per labour hour then, total direct labour cost would be

Option B is incorrect because it is the total direct labor cost if the direct labor cost rate is $500 per labor hour. Option C is incorrect because it is the total direct labor cost if the direct labor cost rate is $400 per labor hour. Option D is incorrect because it is the total direct labor cost if the direct labor cost rate is $300 per labor hour.