Lucky Company's direct labor information for the month of February is as follows: Actual direct labor hours worked (AQ) Standard direct labor hours allowed (SQ) Total payroll for direct labor Direct labor efficiency variance 67,500 72,000 $1,080,000 $ 66,600 The standard direct labor rate per hour (SP) for February (rounded to two decimal places) was: Multiple Choice 0 $14.80. 0 $15.00. 0 $16.00. 0 $17.20 0 $18.20