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

question 167

Multiple Choice

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

• A) $43.20.
• B) $45.60.
• C) $48.00.
• D) $52.20.

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