23-4A (Part Level Submission)

Kansas Company uses a standard cost accounting system. In 2017, the company produced28,000units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was50,000direct labor hours. During the year,117,000pounds of raw materials were purchased at $0.92per pound. All materials purchased were used during the year.

D. If the labor quantity variance was $7,200unfavorable, what were the actual direct labor hours worked?

Actual hours worked