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G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a

G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour.

Following the end of the budget period, it was reported that:

Number of repairs 31,000

Labour rate variance $3,100 (A) Labour efficiency variance Nil

Based on the above information, the actual wage rate during the period was:

A. $10.35 per hour

B. $10.60 per hour

C. $10.85 per hour

D. $11.10 per hour

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