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St. Bernard Company manufactures a product Z-438 with the following unit standards related to direct labor: Standard hours Standard rate Partial production data for
St. Bernard Company manufactures a product Z-438 with the following unit standards related to direct labor: Standard hours Standard rate Partial production data for the most recent month are shown below: 5 hours per unit $12 per hour Production (units) Direct labor hours An analysis of results for the month included the following variances: Direct labor rate variance Direct labor efficiency variance Budget 850 4,250 $11,352 Favorable $5.760 Unfavorable What was the actual direct labor rate per hour? (Do not round intermediate calculations. Round the final answer to two decimal places.) Actual 960
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