Hemlock, Inc. uses standard costing and has set the following production standards for direct labor (DL).

Standard direct labor hours (DLHS) per unit 2DLHs

Standard wage rate $18.00 per DLH

Budgeted Units to be produced 5000 units

For the most recent month of operation, Hemlock recorded the following.

Actual Units Produced 5,100 units

Direct labor rate variance $ 120 Unfavorable

Actual cost of direct labor $ 184,440

What were the actual DLHS for the month?

A. 10,200 DLHS

B. 10,100 DLHs

C. 10,240 DLHs

D. 10,000 DLHS

E. None of the above