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Daytime Companys direct labor cost for February is as follows: Actual direct labor hours 69,000 Total direct labor payroll $483,000 Efficiency variance $ 6,400 F

Daytime Companys direct labor cost for February is as follows:

Actual direct labor hours 69,000

Total direct labor payroll $483,000

Efficiency variance $ 6,400 F

Rate variance $ 41,400 U

What were the standard direct labor hours?

A. 72,000

B. 71,400

C. 70,000

D. 69,000

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