B&R Tax Services is preparing its direct labor budget for the first quarter of the year. The total direct labor budget for the first quarter is $55,500. The firm expects to prepare 300 small returns which take 1 hour each, 200 medium returns which take 1.75 hours each, and 100 complicated returns which take 2.75 each. What is B&Rs direct labor cost per hour?

a. $52.86

b. $60.00

c. $92.50

d. $33.64