The Geurtz Company uses standard costing. The company makes and sells a single product called a Roff. The following data are for the month of August: - Actual cost of direct material purchased and used: $74,560 - Material price variance: $6,410 unfavorable - Total materials variance: $26,860 unfavorable - Standard cost per pound of material: $5.8 - Standard cost per direct labor-hour: $6.8 - Actual direct labor-hours: 6,950 hours - Labor efficiency variance: $3,743 favorable - Standard number of direct labor-hours per unit of Roff: 3.8 hours - Total labor variance: $2,803 unfavorable The actual direct labor rate per hour was closest to