Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (50) Unfavorable direct labor rate variance Total payroll for direct labor 33,500 35,500 $ 13,400 $489, 100 The standard direct labor rate per hour (SP) (to two decimal places) for February was: Multiple Choice O O $13.78 O $14.20 $14.15. O $14.60. $15.00