An activity estimated to require one month for completion with 800 hours of labor and a burdened cost of $47,000. The activity was completed in 800 hours but at a higher burdened cost of $58,000. What is the most likely reason for the increase? ❍ A. Higher salaried employees were assigned to the activity than were planned ❍ B. Overtime was required ❍ C. The overhead rate increased ❍ D. Any of the above