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: $66,560 Material price variance: $6,010 unfavorable Total materials variance: $22,860 unfavorable Standard cost per pound of material: $4.2 Standard cost per direct labor-hour: $5.2 Actual direct labor-hours: 6,550 hours Labor efficiency variance: $3,527 favorable Standard number of direct labor-hours per unit of Roff: 2.2 hours Total labor variance: $403 unfavorable The actual direct labor rate per hour was closest to: