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Europa Company manufactures only one product. Presented below is direct labor information for November. Standard direct labor hours per unit of product 4.80 Number of

Europa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product 4.80
Number of finished units produced 4,700
Standard wage rate per direct labor hour (SP) $ 20.80
Total direct labor payroll for the period $ 422,400
Actual wage rate per direct labor hour worked (AP) $ 17.60

The actual direct labor hours worked (AQ) during November (rounded to the nearest whole number) was:

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