Mc 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 The actual direct labor rate per hour (AP) for February was: 76,800 80,000 $ 960,000 $ 37,760 Multiple Choice O $11.80. $12.00 $12.50 $13.20 $13.40