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Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows: Standard rate $8.00 per

Alyssa Corporation uses a standard cost system. Direct labor information for Product CER for the month of October is as follows:

Standard rate $8.00 per hour

Actual rate paid $8.30 per hour

Standard hours allowed for actual production 1,400 hours

Labor efficiency variance $ 800 unfavorable

What are actual hours worked?

a. 1,330

b. 1,400

c. 1,500

d. 1,300

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