Assume the following information (the quantity of materials purchased = the quantity used): 27 & 01:19:58 eBook Actual total cost of direct materials $65,560 Direct materials price variance $ 5,960 U Standard quantity of materials allowed per 3 lbs. unit Standard price per pound of material $ 4.00 Standard rate per direct labor hour $ Actual total direct labor hours 6,500 Direct labor efficiency variance $ 3,500 F Standard number of direct labor hours allowed 2 hours per unit Direct labor spending variance $ 400 U 5.00 What is the standard quantity of labor hours allowed (SH) for the actual level of output? Multiple Choice