Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ)63,440

Standard direct labor hours allowed (SQ)65,000T

otal payroll for direct labor$793,000

Direct labor efficiency variance$17,940

The standard direct labor rate per hour (SP) for February (rounded to two decimal places) was:

Multiple Choice

• $11.50.
• $13.50.
• $12.50.
• $12.20.
• $13.80.