Excel Co. has collected the following date for April:

Budgeted direct labor: 3 hours per unit at $6 per hour

Direct Labor efficiency variance: $1,200 (U)

Actual Direct labor cost: $28,900

Units produced: 1,600

Determine the actual number of direct labor hours worked in April?

a) 5,000

b) 4,600

c) 4,800

d) 4,500