The standard cost of direct labor per hour is $14.00. Two standard direct labor hours are allowed per unit of finished goods. During the current period, 70 units were produced using 1,500 direct labor hours. The direct labor rate variance is $1,300 unfavorable. Calculate the actual cost of direct labor per hour O A $0.87 B. $21.43 C. $14.00 OD. $14.87