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Mandy Company has the following information from last month: Standard direct labor hours allowed for units produced (SQ) 3,600 Actual direct labor hours worked (AQ)

Mandy Company has the following information from last month:

Standard direct labor hours allowed for units produced (SQ) 3,600
Actual direct labor hours worked (AQ) 3,480
Direct labor efficiency variance, favorable (F) $ 5,760
Total payroll $ 187,920

1.) What was Mandy's direct labor rate variance for the month, rounded to the nearest dollar?

2.) What was Mandy's actual direct labor rate per hour (AP), rounded to two decimal places?

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