Swifty Company prepared the following data in its static budget based on 140000 machine hours: Direct Materials $449000 Direct Labour 214760 Variable Overhead 1125000 Fixed Overhead 2100000 Actual Results: Machine Hours 150000 hours Direct Materials $476000 Direct Labour 249000 Variable Overhead 1147000 Fixed Overhead 2114000 What is the budgeted Direct Labour cost at the actual level of activity? $230100 $249000 $200443 $34240