Acme Company uses a standard cost accounting system and applies variable manufacturing overhead at a rate of $12 per direct labor hour. The standard hours allowed per unit of finished goods is 2 hours and Acme produced 10,500 units of finished goods during the year. The variable manufacturing overhead spending variance is $13,500 favorable and the variable manufacturing overhead rate variance is $5,100 favorable. What is the actual number of direct labor hours worked during the year? O 20,300 hours O 20,575 hours O 21,700 hours O 21,425