A manufacturing company uses a standard costing system for its product. The company uses a standard of 20 Direct Labor Hours per unit. Selected results for the most recent period are provided below: Budgeted Production Actual Production Actual Direct Labor Cost Labor Rate Variance Labor Spending Variance 3,600 units 2,300 units $128,000 $21,760 Favorable $4,480 Favorable Q. Based on this information, actual Direct Labor Hours were: ANS. hours