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Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) 33,600 Standard direct labor hours for units manufactured (SQ) 35,000

Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) 33,600 Standard direct labor hours for units manufactured (SQ) 35,000 Unfavorable direct labor rate variance $11,760 Total payroll for direct labor $470,400 The actual direct labor rate per hour (AP) (rounded to two decimal places) for February was: $13.44. $13.65. $13.78. $14.00. $14.35.

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