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

Multiple Choice$14.00.$13.78.$13.65.$13.44.$14.35.

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