Hickory, Inc., which uses standard costing, manufactures a single product with the following cost card: Standard Direct Labor Hours allowed per unit 4.5 DLHs Standard Direct Labor Rate ? per DLH

Selected results for the most recent period are: Budgeted Production 2,200 units Actual Production 2,300 units

Actual Direct Labor Cost $ 128,300

Actual Direct Labor Hours ?

Labor Rate Variance $ 21,460 Favorable Spending Variance $ 4,180 Favorable

Actual Direct Labor Hours were closest to:

A. 8,347 DLHs

B. 11,700 DLHs C. 12,488 DLHs

D. 11,191 DLHs

E. None of the above