In a certain standard costing system the Following results occurred last period: labor rate variance, $1.000 U; labor eFFiciency variance, $2.800 F; and the actual labor rate was $0.20 more per hour than the standard labor rate. The number of actual direct laborhours used last period was: Select one: 0 a. 5,000 o b. 9,000 o c. 5,400 o d. 4.800