Mandy Company Has the Following Information from Last Month What Was Mandy's Actual Direct Labor Rate Per Hour (AP)

Multiple Choice

Mandy Company has the following information from last month: $\begin{array}{lr}\text { Standard direct labor hours for units produced (SQ) } & 3,600 \\\text { Actual direct labor hours worked (AQ) } & 3,480 \\\text { Direct labor efficiency variance, favorable (F) } & \$ 5,760 \\\text { Total payroll } & \$ 187,920\end{array}$ What was Mandy's actual direct labor rate per hour (AP) , rounded to two decimal places?

A) $43.20.
B) $45.60.
C) $48.00.
D) $52.20.
E) $54.00.