Breakaway Company's labor information for May is as follows: Actual direct labor hours worked 47,000 Standard direct labor hours allowed 46,200 Total payroll for direct labor Direct labor time variance A. What is the actual direct labor rate per hour? Round your answer to two decimal places. $1,104,500 $18,400 (unfavorable) Actual direct labor rate $ per hour B. What is the standard direct labor rate per hour? Round your answer to two decimal places. Standard direct labor rate $ per hour