AaBbcc Aabbcc AaBb AaB MC Alco Alco AcceAlice Chapter 08: Flexible Budgets, Standard Costs, and Variance Analysis 6. The Fischer Corporation uses a standard costing system. The following data have been assembled f 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) e Fund of Managerial - acer