Lucky Company's Direct Labor Information for the Month of February

Lucky Company's direct labor information for the month of February is as follows: $\begin{array}{lr}\text { Actual direct labor hours worked (AQ) } & 61,500 \\\text { Standard direct labor hours allowed (SQ) } & 63,000 \\\text { Total payroll for direct labor } & \$ 774,900 \\\text { Direct labor efficiency variance } & \$ 18,000\end{array}$ The standard direct labor rate per hour (SP) for February (rounded to two decimal places) was:

A) $12.00.
B) $12.30.
C) $12.60.
D) $13.20.
E) $13.50.