Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ)……………………………………………………………………54,400

Standard direct labor hours allowed (SQ) ………………………………………………………………55,900

Total payroll for direct labor………………………………………………………………………………$695,880 12.79191176

Direct labor efficiency variance…………………………………………………………………………..$16,000

The actual direct labor rate per hour (AP) is:

$13.79

$12.79

$12.23

$10.67

$11.67