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

Direct labor hours worked (AQ)	35,000
Standard direct labor hours for units manufactured (SQ)	37,000
Unfavorable direct labor rate variance	10,500
Total payroll for direct labor	$ 434,000

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

Multiple Choice

$12.10.

$12.40.

$12.70.

$11.73.

$12.01.