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Mandy Company has the following information from last month: Standard direct labor hours for units produced (SQ) 4,600 Actual direct labor hours worked (AQ) 4,470

Mandy Company has the following information from last month:

Standard direct labor hours for units produced (SQ) 4,600
Actual direct labor hours worked (AQ) 4,470
Direct labor efficiency variance, favorable (F) $ 7,800
Total payroll $ 290,550

What was Mandy's actual direct labor rate per hour (AP)?

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