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 36,800 39,000 18,400 $ 496,800 The standard direct labor rate per hour (SP) for February was: Multiple Choice O $14.00. O $12.74. O $13.50. O $13.21