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4. Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 12 direct labor-hours at $28 per direct labor-hour. During a
4.
Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 12 direct labor-hours at $28 per direct labor-hour. During a recent period 1,820, cranes were made. The labor rate variance was zero and the labor efficiency variance was $19,600 unfavorable. How many actual direct labor-hours were worked?
A. 36,790
B. 21,840
C. 21,440
D. 22,540
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