Sweeten Company had no jobs in progress at the beginning ofMarch and no beginning inventories. It started only two jobs duringMarch—Job P and Job Q. Job P was completed and sold by the end ofMarch and Job Q was incomplete at the end of March. The companyuses a plantwide predetermined overhead rate based on directlabour-hours. The following additional information is available forthe company as a whole and for Jobs P and Q (all data and questionsrelate to the month of March):

Estimated total fixed manufacturing overhead	$	11,500
Estimated variable manufacturing overhead per directlabour-hour	$	1.30
Estimated total direct labour-hours to be worked		2,300
Total actual manufacturing overhead costs incurred	$	14,000

	Job P		Job Q
Direct materials	$	14,500	$	8,300
Direct labour	$	19,600	$	9,100
Actual direct labour-hours worked		1,400		650

3. What is the direct labour hourly wage rate?