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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
