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Concord Company uses a standard cost accounting system. In 2025, the company produced 27,600 units. Each unit took several pounds of direct materials and 1.6

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Concord Company uses a standard cost accounting system. In 2025, the company produced 27,600 units. Each unit took several pounds of direct materials and 1.6 standard hours of direct labor at a standard hourly rate of $12.00. Normal capacity was 50,200 direct labor hours. During the year, 131,700 pounds of raw materials were purchased at $0.91 per pound. All materials purchased were used during the year. If the labor quantity variance was $4,800 unfavorable, what were the actual direct labor hours worked? Actual hoursworked hours

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