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Minmax Co.'s direct labor information for February is as follows:
Direct labor hours worked (AQ) 36,000
Standard direct labor hours for units manufactured (SQ) 37,500
Unfavorable direct labor rate variance$10,800
Total payroll for direct labor$514,800
Problem 1: The standard direct labor rate per hour (SP) (to two decimal places) for February was:
Multiple Choice
Option 1: $14.00.
Option 2: $13.73.
Option 3: $14.60.
Option 4: $14.02.
Option 5: $14.30.
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