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Hemingway Industries makes light construction equipment. The standard for a particular device calls for 1 5 direct labor - hours. During a recent period 2

Hemingway Industries makes light construction equipment. The standard for a particular device calls for 15 direct labor-hours. During a recent period 21,760 devices were made. The labor rate variance was $4,190 favorable and the labor efficiency variance was $8,800
unfavorable. The actual total labor cost was $331,010.
Q: What is Hemingway's actual direct labor hours (select the closest number)?

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