Lucky Company's direct labor information for the month of February is as follows: 61,500 Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) 63,000 Total payroll for direct labor Direct labor efficiency variance $774,900 s 18,000 The actual direct labor rate per hour (AP) for February, rounded to two decimal places, was: Multiple Choice $12.30 $13.20. $12.60. $12.00 $13.50