Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) 72,000 Standard direct labor hours allowed (SQ) 75,000 Total payroll for direct labor $ 900,000 Direct labor efficiency variance $ 35,400 The actual direct labor rate per hour (AP) for February was: $12.00. $13.40. $11.80. $12.50. $13.20.