89An element in the WBS was estimated to require 1 month for completion with 1000 hours of

89 An element in the WBS was estimated to require 1 month for completion with 1000 hours of labor and a burdened cost of $50K. The task was completed in 1000 hours but a burdened cost of $60K. The most likely reason for the increase would be:

A. Higher salaried employees were assigned.

B. Overtime was required.

C. The overhead rate increased.

D. Employee salaries had increased.

E. Any of the above