Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (50) Unfavorable direct labor rate variance Total payroll for direct labor 36,600 38,500 18,300 $ 530,700 The standard direct labor rate per hour (SP) for February was: Multiple Choice $13.78. O $14.00 $14.26. $14.50. $15.00