Board Company's direct labor information for February is as follows:

Direct labor hours worked (AQ)	35,800
Standard direct labor hours for units manufactured (SQ)	38,000
Unfavorable direct labor rate variance	17,900
Total payroll for direct labor	$ 411,700

The standard direct labor rate per hour (SP) for February was:

Multiple Choice

$10.83.

$11.00.

$11.31.

$11.50.

$12.00.