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Question 14. Question : Lucky Company's direct labor information for the month of February is as follows: Actual DL Hours Word (AQ) = 61,500 Standard DL Hours Allowed (SQ) = 63,000 Total Payroll for DL = $774,900 DL Efficiency Variance = $18,000 The standard direct labor rate per hour is: Student Answer: $12.00. $12.30. $12.60. $13.20. $13.50. UNIT 5 QUIZ Question 15. Question : Lucky Company's direct labor information for the month of February is as follows: Actual DL Hours Word (AQ) = 61,500