Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-job P and job Q. Job P, consisting of 20 units, was completed and sold by the end of the March but job Q was still incomplete. 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 $ 13, 000 Estimated variable manufacturing overhead per direct labour-hour 1.60 Estimated total direct labour-hours to be worked 2, 600 Total actual manufacturing overhead costs incurred $ 17,090 Job P Job Q Direct materials $17,500 $ 8, 600 Direct labour cost $28,900 $13, 600 Actual direct labour-hours worked 1, 700 800 Required: What is the direct labour hourly wage rate? Job P Job Q Direct labour hourly wage rate