Bramble Company prepared the following data in its static budget based on 140000 machine hours: Direct Materials Direct Labour Variable Overhead Fixed Overhead $451000 224560 1121000 2103000 Actual Results: Machine Hours Direct Materials Direct Labour Variable Overhead Fixed Overhead 150000 hours $479000 249000 1149000 2108000 What is the budgeted Direct Labour cost at the actual level of activity? $249000 $240600 $209589 $24440