The Worldwide Credit Card Inc. uses standards to control the labor time involved in opening mail from card holders and recording the enclosed
remittances. Incoming mail is gathered into batches and a standard time is set for opening and recording each batch. The labor standards
relating to one batch are as follows:
The record showing the time spent last week in opening batches of mail has been misplaced. However the batch supervisor recalls that 170
batches were received and opened during the week and the controller recalls the following variance data relating to these batches:
Determine the actual hourly rate paid to employees for opening batches last week.