Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

Estimated total fixed manufacturing overhead	$	11,500
Estimated variable manufacturing overhead per direct labour-hour	$	1.30
Estimated total direct labour-hours to be worked		2,300
Total actual manufacturing overhead costs incurred	$	14,000

	Job P		Job Q
Direct materials	$	14,500	$	8,300
Direct labour	$	19,600	$	9,100
Actual direct labour-hours worked		1,400		650

3. What is the direct labour hourly wage rate?