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Coronado Company prepared the following data in its static budget based on 140000 machine hours: Direct Materials $ 446000 Direct Labour 224000 Variable Overhead 1129000

Coronado Company prepared the following data in its static budget based on 140000 machine hours:

Direct Materials $ 446000
Direct Labour 224000
Variable Overhead 1129000
Fixed Overhead 2103000

Actual Results:
Machine Hours 150000 hours
Direct Materials $470000
Direct Labour 241000
Variable Overhead 1154000
Fixed Overhead 2106000

What is the budgeted Direct Labour cost at the actual level of activity?

A. $241000

B. $240000

C. $209067

D. $17000

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