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

Multiple Choice

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

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What was Gantry's standard direct labor rate?

A) $3.54
B) $3.80
C) $4.00
D) $5.80