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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

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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 The standard direct labor rate per hour (SP) for February was: Multiple Choice $14.15. $14.60 $13.78 $14.20. $15.00 33,500 35,500 13,400 $ 489,100

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