The standard cost of direct labor per hour is

$ 14.50$14.50.

TwoTwo

standard direct labor hours are allowed per unit of finished goods. During the current period,

5050

units were produced using

1 comma 5501,550

direct labor hours. The direct labor rate variance is

$ 1 comma 400$1,400

unfavorable. Calculate the actual cost of direct labor per hour.

A.

$ 15.40

B.

$ 31.00

C.

$ 14.50

D.

$ 0.90