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Valatia Ltd Has Gathered the Following Data in Preparing to Record

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Valatia Ltd has gathered the following data in preparing to record their direct labour payroll costs for the week:  Actual hours worked 9,500 Standard hours allowed 10,000 Total direct labour variance $1,810 F Direct labour price variance $190U\begin{array} { l l } \text { Actual hours worked } & 9,500 \\\text { Standard hours allowed } & 10,000 \\\text { Total direct labour variance } & \$ 1,810 \mathrm {~F} \\\text { Direct labour price variance } & \$ 190 \mathrm { U }\end{array}
The standard direct labour price was:


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