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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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