Luke employs 28 professional cleaners. Budgeted costs total $2,300,000 of which $1,550,000 is direct costs. Budgeted indirect costs are $750,000 and actual indirect costs were $795,500. Budgeted professional labor hours are 1,000,000 and actual hours were 1,250,000. What is the budgeted direct cost allocation rate?

A. $1.80 per hour

B. $1.55 per hour

C. $0.75 per hour

D. $1.44 per hour