Direct materials, 2.30 pounds at $16.10 per pound $37.03

Direct labor, 1.00 direct labor-hours at $15.60 per direct labor-hour $ 15.60

Variable manufacturing overhead, 1.00 direct labor-hours at $9.60 per direct labor-hour $ 9.60

Total Standard Cost* Variances Reported Price or Rate Quantity or Efficiency Direct materials

$ 629,510 $ 11,919 F $ 32,200 U

Direct labor $ 265,200 $ 3,600 U $ 15,600 U

Variable manufacturing overhead $ 163,200 $ 4,600 F $ ? U

What was the actual rate paid per direct labor-hour? (Round your answer to 2 decimal places.)