Standards
	kg/hour	per unit
Materials	12	$7	$84
Direct Labour	3	$30	$90
Monthly production data
Units produced	22,000
Materials Used	203,000	kg
Labour worked	60,000	hours
Material purchased	320,000	kg
Material purchased	$2,036,000
Total direct labour variance	$2,378	uf
	Required:
		Actual direct labour rate per hour