Puparazzi, Inc. is a manufacturer of dog collars. Puparazzi has recently experienced turnover in its accounting department and is unable to find documentation of the prior period standard rate per direct labor hour. The company needs this information to begin the budgeting process for the next period. Puparazzi has determined that the total direct labor variance in the prior period was a favorable $$780$ and that direct laborers were paid $$1\mathrm{.}50$ more per hour than expected. Management expected $10,400$ direct labor hours to be used during production based on the actual number of collars produced; however, $520$ less actual direct labor hours were used during production. What was the prior period's standard direct labor rate per hour?

$$ $$33\mathrm{.}00$ per direct labor hour

$$31\mathrm{.}50$ per direct labor hour

$$30\mathrm{.}00$ per direct labor hour

$$28\mathrm{.}50$ per direct labor hour

$$27\mathrm{.}00$ per direct labor hour