Data on Gantry Company's Direct Labor Costs Are Given Below

Multiple Choice

Data on Gantry Company's direct labor costs are given below:
$\begin{array}{lrr}\text { Standard direct-labor hours } & & 30,000 \\\text { Actual direct-labor hours } & & 29,000 \\\text { Direct-labor efficiency variance-favorable } & \$ & 4,000 \\\text { Direct-labor rate variance-favorable } & \$ & 5,800 \\\text { Total direct labor payroll } & \$ & 110,200\end{array}$

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What was Gantry's actual direct labor rate?

A) $3.60
B) $3.80
C) $4.00
D) $5.80