Assume the following:

• The variable portion of the predetermined overhead rate is $1.50 per direct labor-hour.
• The standard labor-hours allowed per unit of finished goods is 3 hours.
• The variable overhead rate variance is $3,000 F.
• The variable overhead spending variance is $4,500 F.
• The company produced 15,000 units of finished goods during the period.

What is the actual quantity of direct labor-hours worked during the period?

Multiple Choice

44,500 hours

44,000 hours

43,000 hours

43,500 hours