Kansas Company uses a standard cost accounting system. In 2020, the company produced 28,100 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $13.00. Normal capacity was 50,200 direct labor hours. During the year, 130,000 pounds of raw materials were purchased at $0.95 per pound. All materials purchased were used during the year.

If the labor price variance was $4,556 favorable, what was the actual rate per hour? (Round answer to 2 decimal places, e.g. 2.75.)

Actual rate per hour?

Actual hours worked 45560 hours

standard materials quantity per unit is 4 pounds

standard hours allowed 44960 hours