Managers Compute the Budgeted Direct-Labor Cost Rate As

Managers compute the budgeted direct-labor cost rate as:

A) budgeted variable-labor hours / budgeted direct-labor.
B) budgeted variable-labor costs / budgeted variable-labor hours.
C) budgeted actual direct-labor costs / budgeted actual direct-labor hours.
D) budgeted total direct-labor costs / budgeted total direct-labor hours.
E) budgeted indirect-labor costs / budgeted total indirect-labor costs.