Andrea Company manufactures and sells specialty items. The following representative direct labor-hours and production costs are provided for a four-month period:

Month

Month	Hrs. Direct Labor	Production Cost
January	1,500	22,500
February	2,000	26,250
March	3,500	40,500
April	2,000	22,500
Total	9,000	111,750

sing the HIGH-LOW METHOD, calculate the following, what is the variable cost per direct labor hour.

A. $0.111

B. $9.00

C. $11.90

D. $12.42