A company makes a product and has established the following standards per unit of product: 12 direct labor-hours at $16 per direct labor-hour. During a recent period 900 units of product were made. The labor efficiency variance was $4.400 Unfavorable. How many actual direct labor-hours were worked? Multiple Choice O 15.200 direct labor-hours 10.800 direct labor-hours O 11.075 direct labor-hours 9.900 direct labor-hours