Using the high-low points method. The Hallman Company recorded the following data about direct labor hours and indirect materials costs for the year ended May 31, 19X5:

Instructions Compute the variable rate per direct labor hour, using the high-low points method.
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Month June Direct Labor Hours Indirect Materials Costs 16,000 $ 9,400 July 14,250 8,700 August 14,700 8.850 September 12,040 7,816 October 15,175 9,025 November 15,050 9,020 December 17,300 9.920 January 17,950 10,180 February 18,900 10,560 March 17,675 10,070 April 16,800 9,688 May 16,200 9,480 Total 192,040 $112,709