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

Direct labor hours worked (AQ)	35,400
Standard direct labor hours for units manufactured (SQ)	37,700
Unfavorable direct labor rate variance	$ 17,700
Total payroll for direct labor	$ 407,100

The actual direct labor rate per hour (AP) for February was:

Multiple Choice

• $10.80.

• $11.00.

• $11.27.

• $11.50.

• $12.00.