please explain why the option is correct and remaining incorrect for no. 4 please answer step by step

QUESTION 3 There is a Quality Inspector that works 27 hours In a week. His salary is $19.93 per hour with a fringe benefit of 30%. During his work, he was able to finish 20394 units. Determine the unit cost for this labor. Answer Formula: A x B x (1.3) 27 = From 20 to 40 Decimal: 0 C Precision Decimal: 2 19.93 = From $16 to $20 Decimal: 2 Answer Range: +/-0.02 20394 = From 20000 to 25000 Decimal: 0 Number of sets 20 QUESTION 4 An employee from the Warehouse worked 36 hours during the week. His salary is $12.00 per hour with a fringe benefit of 20% During his work, he was able to do 12,500 units. How do you classify this cost for your budget? A. Direct Labor OB. Materials O C. Indirect Labor O D. Indirect Costs