Hello,

if

Materials
Item	Per unit	Cost
Metal	1 lb.	63 per lb.
Plastic	12 oz.	$1.00 per lb.
Rubber	4 oz.	88 per lb.
Direct labor
Item	Per unit	Cost
Labor	15 min.	$8.00 per hr.
Predetermined overhead rate based on direct labor hours = $4.28

and

The company purchased 229,000 pounds of raw materials in January at a cost of 78 a pound.

Production used 229,000 pounds of raw materials to make 115,500 units in January.

Direct labor spent 18 minutes on each product at a cost of $7.80 per hour.

Overhead costs for January totaled $54,673 variable and $73,800 fixed.

what do i use as my actual hours in terms of Labor Price Variance? Like the number to use. I know the equation is (AH x AR)-(AHxSR). I am just unsure what to use for my AH (actual hours)