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Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) 34,200 Standard direct labor hours for units manufactured (SQ) 36,000

Minmax Co.'s direct labor information for February is as follows:

Direct labor hours worked (AQ) 34,200
Standard direct labor hours for units manufactured (SQ) 36,000
Unfavorable direct labor rate variance $ 17,100
Total payroll for direct labor $ 461,700

The standard direct labor rate per hour (SP) (to two decimal places) for February was:

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