Lara s Tax Services (LTS) does simple state and federal tax returns for its customers. LTS charges ita s clients $49 per return. LTS budgets that each simple return will require 15 minutes of labor @ $30.00 per hour. The Ghent office performed 1,300 simple returns in 2020. LTS had a favorable labor rate variance of $720 and an unfavorable labor efficiency variance of $1.050. Determine the actual labor rate per hour incurred in 2020. (Do not include a dollar sign as Blackboard will mark the answer as incorrect.)