Assume the following:

• The standard labor rate per hour is $17.00.
• The standard labor-hours allowed per unit of finished goods is 3 hours.
• The actual quantity of labor hours worked during the period was 44,000 hours.
• The labor rate variance is $21,000 F.
• The company produced 15,000 units of finished goods during the period.

The actual direct labor wage rate per hour is closest to: