Grutman 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 grutman 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