Nadia, John, Saba and Kumar are working together on a project. These are the data for each:

Nadia: $60$ hours, overhead rate $75\%,$ personal time $10\%,$ $$20/$hr

John: $80$ hours, overhead rate $55\%,$ personal time $12\%,$ $$40/$hr

Saba: $80$ hours, overhead rate $75\%,$ personal time $10\%,$ $$36/$hr

Kumar: $40$ hours, overhead rate $55\%,$ personal time $12\%,$ $$20/$hr

Who has the highest direct labour costs?

Question $3$Select one:

John

Nadia

Kumar

Saba