" AaBbc AaBb AaBb ABB Aab ACO ABC ABC ABC ABC D Chapter 08: Flexible Budgets, Standard Costs, and Variance Analysis 6. The Fischer Corporation uses a standard costing system. The following data have been assembled for December: December Actual direct labor-hours worked Standard direct labor rate Labor efficiency variance 5,800 $9 $1,800 hours per hour unfavorable What is the standard hours allowed for December's production? SH LEV = SRX (AH-SH) SIREEN AHIM... u p @ Pond of Managerial.. o e t @ _ acer