Figure 8-8 Armati, Inc

Figure 8-8 Armati, Inc., is looking for feedback on company performance.The company compares the budget for the year with the actual costs.Data have been collected below:
Armati, Inc., had the following budgeted data:
The following actually occurred:

-Refer to Figure 8-8.The budgeted cost for direct labor for 2011 was

A) $1,200.
B) $1,300.
C) $4,800.
D) $5,200.