You set up an effective labor rate for a worker. The hourly cost price is 60 USD. 40 hours are available in the work week calendar. The worker submits only 30 hours for the week. What is the effective labor rate that is calculated for this worker?
A. (30*40)/60 = 20
B. (30/40)*60 = 45
C. (60*30)/40 = 45
D. (60*40)/30 = 80
