Minmax Co.'s direct labor information for February is as follows:
The standard direct labor rate per hour is:
A)$13.44.
B)$13.65.
C)$13.78.
D)$14.00.
E)$14.35.

Question

Minmax Co.'s direct labor information for February is as follows: 
The standard direct labor rate per hour is:
A)$13.44. 
B)$13.65. 
C)$13.78. 
D)$14.00. 
E)$14.35.

Quizplus · Accepted Answer

To find the standard direct labor rate per hour, we need to divide the total standard direct labor cost by the total standard direct labor hours. In this case, the total standard direct labor cost is $82,944 and the total standard direct labor hours is 6,080.

$82,944 ÷ 6,080 = $13.65

Therefore, the standard direct labor rate per hour is $13.65. The answer is B.

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