G Ltd repairs electronic calculators. The wages budget for the last period was bases on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour.

Following the end of the budget period, it was reported that:

Number of repairs

31 000

Labour rate variance

$3100 (A)

Labour efficiency variance

Nil

Based on the above information, the actual wage rate during the period was

A $10.35 per hour

B $10.60 per hour

C $10.85 per hour

D $11.10 per hour