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Ackermans Garage uses standards to plan and control labor time and expense. The standard time for an engine tune-up is 3.25 hours, and the standard

Ackermans Garage uses standards to plan and control labor time and expense. The standard time for an engine tune-up is 3.25 hours, and the standard labor rate is $17 per hour. Last week, 22 tune-ups were completed. The labor efficiency variance was 11 hours unfavorable, and the labor rate variance totaled $83 favorable.

a.

Calculate the actual direct labor hourly rate paid for tune-up work last week. (Do not round intermediate calculations and round your answer to 2 decimal places.)

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