Use the Following Information for Questions
the Following Data

Use the following information for questions
The following data are available for Wheels 'N Spokes Repair Shop for 2020:
$$\begin{array} { l l } \text { Repair technician's wages } & \$ 150,000 \\\text { Fringe benefits } & 50,000 \\\text { Overhead } & \underline { 80,000 } \\\text { Total } & \underline { \$ 280,000}\end{array}$$ The desired profit margin is $15 per labour hour.The material loading charge is 35% of invoice cost.It is estimated that 4,000 labour hours will be worked in 2020.
-Wheels 'N Spokes' labour charge in 2020 would be

A) $50.
B) $65.
C) $70.
D) $85.