A project with the production cost of Rs. 100 crores, has 20,000 man-months as direct labour, of which 60% is non-productive time. The labour cost as estimated while tendering is 20 % of the project cost. If 15 % of the wastage resulting from non-productive time is eliminated by using improved methods, the resulting saving in labour cost will be

• A. 14.5%
• B. 18.5%
• C. 22.5%
• D. 26.5%