Khalil Employs 25 Professional Cleaners

Khalil employs 25 professional cleaners. Budgeted costs total $1,800,000 of which $1,050,000 is direct costs. Budgeted indirect costs are $750,000 and actual indirect costs were $793,800. Budgeted professional labor-hours are 1,000,000 and actual hours were 1,008,000. What is the budgeted direct cost-allocation rate?

A) $1.80 per hour
B) $1.05 per hour
C) $0.75 per hour
D) $1.7857 per hour