Minmax Co'S Direct Labor Information for February Is as Follows

Multiple Choice

Minmax Co.'s direct labor information for February is as follows: $\begin{array}{lr}\text { Direct labor hours worked (AQ) } & 33,600 \\\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \\\text { Unfavorable direct labor rate variance } & \$ 11,760 \\\text { Total payroll for direct labor } & \$ 470,400\end{array}$ The standard direct labor rate per hour (SP) (to two decimal places) for February was:

A) $13.44.
B) $13.65.
C) $13.78.
D) $14.00.
E) $14.35.