The business gave the following details. budgeted overheads $20\,000$ budgeted direct labour hours $2000$ direct labour rate $20$ per hour A job used materials costing $45$ and $6$ hours of direct labour. Overheads are allocated according to the number of direct labour hours worked. What was the cost of the job before any profit was included?
- A$105
- B$165
- C$180
- D$225