In a recent period 12,250 units were made and there was a favorable labor efficiency variance of $22,500. If 41,000 labor-hours were worked and the standard wage rate was $12 per labor-hour, the standard hours allowed per unit of output is closest to:

Question 2 options:

a)	3.19 hr/unit

b)	3.35 hr/unit

c)	3.50 hr/unit

d)	6.00 hr/unit