The Stretch Jeans Company manufactures one product. Its standard cost system assigns indirect costs on the basis of standard direct labour hours.

At denominator activity, the standard cost per pair of jeans is as follows:

Direct materials: 3 metres @ $5 $15.00

Direct labour: 0.4 hour @ $20 8.00

Indirect costs: 0.4 hour @ $10 4.00 $27.00

For the month of April 2009 the performance report included the following:

Direct labour incurred at actual rate $77 900

Standard direct labour allocated 72 000

Total direct labour variance 5 900

Direct labour rate variance 1 900 UF

Direct labour efficiency variance 4 000 UF

The following journal entry was made to allocate overhead to Work-in-Process:

Work-in-Process $36 000

Overhead Allocated $36 000

Required: What was the actual wage rate per hour during April?