Gray Company produces widgets. Based on its master budget, the company should produce 9,000 widgets each month, working 10,500 direct labor hours. During May, only 8,900 widgets were produced. The company worked 3,200 direct labor hours. The standard hours allowed for May production would be: (Round your final answer to the nearest whole number.) Multiple Choice 10,383 hours. 3,236 hours. 10,500 hours. 3,200 hours