Worldwide Credit Card Inc. uses standards to control the labour time involved in opening mail from cardholders and recording the enclosed remittances. Incoming mail is gathered into batches, and a standard time is set for opening and recording each batch. The labour standards relating to one batch are as follows:

	Standard Hours	Standard Rate	Standard Cost
Per batch		2.5		$	12.00		$	30.00

The record showing the time spent last week in opening batches of mail has been misplaced. However, the batch supervisor recalls that 168 batches were received and opened during the week, and the controller recalls the following variance data relating to these batches:

Total labour variance	$	660	U
Labour rate variance	$	300	F

(Hint: A useful way to proceed is to work from known to unknown data, either by using the variance formulas or by using the columnar format.)

Required:

1. Determine the number of actual labour-hours spent opening batches during the week.

Q. Actual Labour Hours : ???????

2. Determine the actual hourly rate paid to employees for opening batches last week. (Round your answer to 2 decimal places.)

Q. Actual Rate __?????__ Per Hour

Plz explain all the detailed formula and share answers and process that you worked on.

Thank you so much !