Green Company Had the Following Information Assume Direct Labor Hours Are the Cost Driver for Factory

Multiple Choice

Green Company had the following information:
$\begin{array}{ll}\text { Budgeted factory overhead costs }&\$144,500\\\text { Actual factory overhead costs }&\$151,980\\\text { Budgeted direct labor hours } & 34,000 \\\text { Actural direct labor hours } & 30.400\end{array}$
Assume direct labor hours are the cost driver for factory overhead costs.The budgeted factory overhead rate is ________.

A) $4.25 per direct labor hour
B) $4.45 per direct labor hour
C) $4.63 per direct labor hour
D) $4.84 per direct labor hour