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The standard direct labour specification for one of HG Ltd's products is 5 hours @ 8 per hour; last month, 6,000 units were produced, giving

The standard direct labour specification for one of HG Ltd's products is 5 hours @ 8 per hour; last month, 6,000 units were produced, giving rise to labour efficiency and rate variances of 16,000F and 14,000A respectively. What was the actual direct labour rate per hour during the month? (To nearest 0.50) A. 8.00 B. 8.50 C. 7.50 D. 7.00

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