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In a certain standard costing system, the following results occurred last period: labour rate variance, $1,000 unfavourable; labour efficiency variance, $2,800 favourable; and the actual

In a certain standard costing system, the following results occurred last period: labour rate variance, $1,000 unfavourable; labour efficiency variance, $2,800 favourable; and the actual labour rate was $0.40 more per hour than the standard labour rate. What number of actual direct labour hours was used last period?

4,800 hours.

5,000 hours.

5,400 hours.

2,500 hours.

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