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. $126.32 per labour hour.

The budgeted direct labour cost rate is calculated by dividing the budgeted direct labour cost by the budgeted total direct labour hours. In this case, the budgeted direct labour cost is $480,000 and the budgeted total direct labour hours are 3,800. Therefore, the budgeted direct labour cost rate is $480,000 / 3,800 = $126.32 per labour hour.

Option B is incorrect because it is the budgeted direct labour cost per hour, not the budgeted direct labour cost rate.

Option C is incorrect because it is the budgeted direct labour cost per hour, rounded to the nearest dollar.

Option D is incorrect because it is the budgeted direct labour cost per hour, rounded to the nearest two dollars.