Luke employs 22 professional cleaners. Budgeted costs total $1,815,600 of which $1,652,400 is direct costs. Budgeted indirect costs are $867,000 and actual indirect costs were $799,400. Budgeted professional labor-hours are 1,020,000 and actual hours were 1,068,000. What is the budgeted direct cost-allocation rate?

		$1.62 per hour
		$1.78 per hour
		$0.85 per hour
		$1.70 per hour