Grout Enterprises uses a standard cost accounting system and applies variable manufacturing overhead at a rate of $12 per direct labor hour. The standard hours allowed per unit of finished goods is 2 hours and Grout produced 10,500 units of finished goods during the year. The variable manufacturing overhead spending variance is $13,500 favorable and the variable manufacturing overhead rate variance is $5,100 favorable. What is the actual number of direct labor hours worked during the year? 20,300 hours 20,575 hours 21,700 hours 21,425 hours None of the above