Answer
Direct labor hourly wage rate for Job P: 15 dlls
Direct labor hourly wage rate for Job Q: 15 dlls
Work Step by Step
In order to get the direct labour hourly rate, we have to divide the "direct labor cost" by the "actual direct labor hours worked."
Direct labor hourly wage rate for Job P= 21,000dlls / 1400 = 15 dlls
Direct labor hourly wage rate for Job Q= 7,500 dlls / 500= 15 dlls