A cost centre uses a direct labour hour rate to absorb overheads. Data for the lastest period are as follows: Budgeted overheard. $27760 Actual overheads. $23592 Actual direct labour hours. $4925 Overheads under absorbed. $937
How many direct labour hours were budgeted to be worked during the period? A. 4925 B. 5378 C. 5600 D. This cannot be calculated from the information provide