TAMARAW, Inc. has a maintenance shop where repairs to its motor vehicles are done. During last month's labor strike, certain records were lost. The actual input of direct labor hours was 1,000, and the resulting direct labor efficiency variance was a favorable P3,400. The standard direct labor rate was P28.00 per hour, but an unexpected labor shortage necessitated the hiring of higher-paid workers for some jobs and had resulted in a rate variance of P800. The actual direct labor rate was?