The actual cost of direct labor per hour is $13.50. Two and one half standard direct labor hours are allowed per unit of finished goods. During the current period, 3 O A. $2.50 O B. $22.00 O C. $13.50 O D. $1.00 labor hours are allowed per unit of finished goods. During te ouront period, 3,300 units were produ od using 8,100 direct labor hours. The direct labor or rate per hour