Final answer:
The cost per hour for labor is $7.25, calculated by dividing the total cost by the number of hours. Multiplying this rate by 40 hours gives us a total labor cost of $290.00.
Step-by-step explanation:
The cost for 18 hours of labor is $130.50. To find the cost per hour, we divide the total cost by the number of hours:
$130.50 ÷ 18 hours = $7.25 per hour
This is the rate of pay for each hour of labor. Now, to calculate the cost for 40 hours of work at this rate, we multiply the hourly rate by the number of hours:
$7.25 per hour × 40 hours = $290.00
Therefore, the cost for 40 hours of labor is $290.00, which corresponds to option 'c.'