Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (SQ) Unfavorable direct labor rate variance Total payroll for direct labor 35,200 37,200 $ 17,600 $440,000 The standard direct labor rate per hour (SP) (to two decimal places) for February was: Multiple Choice $11.83 $12.00 Multiple Choice $11.83 $12.00 $12.30 $12.50 $13.00