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Vorays budgeted salary in Jan for recruiting hosts activities is 66,000 and the actual salary for 12-month summarized in Dec, after considering over-time wages, is

Vorays budgeted salary in Jan for recruiting hosts activities is 66,000 and the actual salary for 12-month summarized in Dec, after considering over-time wages, is 76,000. The budget is 70 hours per week for 50 workweeks a year. The actual hours are 80 hours per week for 50 workweeks a year. Which of the following is a suitable hourly rate to allocate costs to SmartGathering projects for pricing and profit-maximizing decisions? (choose the nearest one)

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