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: $58,300
	Material price variance: $3,300 unfavorable
	Total materials variance: $22,800 unfavorable
	Standard cost per pound of material: $5
	Standard cost per direct labor-hour: $5
	Actual direct labor-hours: 2,950 hours
	Labor efficiency variance: $3,000 favorable
	Standard number of direct labor-hours per unit of Roff: 1 hours
	Total labor variance: $1,820 favorable

The actual direct labor rate per hour was:

rev: 02_19_2014_QC_45707

$5.30

$5.10

$6.63

$5.00