Board Company's direct labor information for February is as follows:

Direct labor hours worked $($AQ$)$

Standard direct labor hours for units manufactured $($SQ$)$

Unfavorable direct labor rate variance

Total payroll for direct labor

$33,600$

$35,000$

$16,800$

$$487,200$

The standard direct labor rate per hour $($SP$)$ for February was:

Multiple Choice

$$13\mathrm{.}92.$

$$14\mathrm{.}00.$

$$14\mathrm{.}40.$

$$14\mathrm{.}50.$

$$15\mathrm{.}00.$