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If the direct labour rate is 8 per hour and a pay rise of

Question - A business plans to make 15,000 coats per annum, each taking the 1.5 direct labour hours. If the direct labour rate is $8 per hour and a pay rise of 15% is awarded halfway through the year, what is the total annual direct labour budget?

a) $120,000

b) $193,500

c) $180,000

d) $207,000

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