Kyle Limited uses forklifts to move materials from the storage area to the production floor. There are five forklifts. They are fully used 20 hours per day (making 8 moves per hour). Kyle Limited works 320 days per year, running two 7-hour shifts per day. Forklift operators work 1,800 hours per year and are paid an annual salary of $56,000. Based on a recent study, each forklift uses 0.45 litres of fuel per move. The cost of fuel is $3.80 per litre. Suppose that the actual moves made are 80% of the forklifts' capacity. What is the after-the-fact budgeted fuel cost? $448,000 $299,600 $492,000 $350,208 $353,600