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

Actual direct labor hours worked $($AQ$)61,500$

Standard direct labor hours allowed $($SQ$)63,000$

Total payroll for direct labor $ $774,900$

Direct labor efficiency variance $ $18,000$

The actual direct labor rate per hour $($AP$)$ for February was:

Multiple Choice

A$.$ $$12\mathrm{.}30.$

B$.$ $$12\mathrm{.}60.$

C$.$ $$13\mathrm{.}20.$

D$.$ $$13\mathrm{.}50.$

E$.$ $$12\mathrm{.}00.$