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ABC Manufacturing Company uses a standard cost accounting system. In 2020, 28,000 units were produced. Each unit took several kilograms of direct materials and 1.6

ABC Manufacturing Company uses a standard cost accounting system. In 2020, 28,000 units were produced. Each unit took several kilograms of direct materials and 1.6 standard hours of direct labour at a standard hourly rate of $9. Normal capacity was 50,700 direct labour hours. During the year, 109,200 kg of raw materials were purchased at $0.92 per kilogram. All materials purchased were used during the year.

If the labour price variance was $13,665 favourable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 15.25.)

Actual rate per hour $

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