Sunland Company produces a product that requires 2.6 pounds of materials per unit. The allowance for waste and spoilage per unit is 0.3 pounds and 0.1 pounds, respectively. The purchase price is $2 per pound, but a 2% discount is usually taken. Freight costs are $0.1 per pound, and receiving and handling costs are $0.07 per pound. The hourly wage rate is $13 per hour, but a raise which will average $0.20 will go into effect soon. Payroll taxes are $1.10 per hour, and fringe benefits average $2.30 per hour. Standard production time is 1 hour per unit, and the allowance for rest periods and setup is 0.2 hours and 0.1 hours, respectively. The standard direct labor rate per hour is O $16.40. O $16.60. 0 $13.20. O $13.00. The standard number of hours that should have been worked for the output attained is 8000 direct labor hours and the actual number of direct labor hours worked was 8300. If the direct labor price variance was $2075 unfavorable, and the standard rate of pay was $11 per direct labor hour, what was the actual rate of pay for direct labor? nd the actual number of direct labor hours worked v 0 $10.25 per direct labor hour O $11.25 per direct labor hour O $10.75 per direct labor hour $11.00 per direct labor hour